Global Forum on Transparency an - OECD _ OCDE

• Tongue: English
• Leaves: 90
• Category: Library

✦ Table of Contents

Table of Contents
About the Global Forum
Executive Summary
Introduction
Information and methodology used for the peer review of Samoa
Overview of Samoa
Recent developments
Compliance with the Standards
A. Availability of Information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information
B. Access to Information
Overview
B.1. Competent Authority’s ability to obtain and provide information
B.2. Notification requirements and rights and safeguards
C. Exchanging Information
Overview
C.1. Exchange of information mechanisms
C.2. Exchange of information mechanisms with all relevant partners
C.3. Confidentiality
C.4. Rights and safeguards of taxpayers and third parties
C.5. Timeliness of responses to requests for information
Summary of Determinations and Factors Underlying Recommendations
Annex 1: Jurisdiction’s Response to the Review Report
Annex 2: List of All Exchange-of-Information Mechanisms
Annex 3: List of All Laws, Regulations and Other Material Received
Annex 4: Overview of Laws and Other Relevant Factors for Exchange of Information