Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2016 Phase 2: Implementation of the Standard in Practice (eBook)
124 Seiten
OECD Publishing (Verlag)
978-92-64-25877-8 (ISBN)
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Dominican Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "e;Fishing expeditions"e; are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Table of Contents 5
About the Global Forum 7
Executive summary 9
Introduction 13
Information and methodology used for the peer review of the Dominican Republic 13
Overview of Dominican Republic 14
Recent developments 19
Compliance with the Standards 21
A. Availability of information 21
Overview 21
A.1. Ownership and identity information 23
A.2. Accounting records 55
A.3. Banking information 62
B. Access to information 67
Overview 67
B.1. Competent Authority’s ability to obtain and provide information 69
B.2. Notification requirements and rights and safeguards 83
C. Exchanging information 85
Overview 85
C.1. Exchange-of-information mechanisms 87
C.2. Exchange-of-information mechanisms with all relevant partners 95
C.3. Confidentiality 97
C.4. Rights and safeguards of taxpayers and third parties 101
C.5. Timeliness of responses to requests for information 103
Summary of determinations and factors underlying recommendations 111
Annex 1: Dominican Republic’s response to the review report 117
Annex 2: List of all exchange-of-information mechanisms in effect 122
Annex 3: List of all laws, regulations and other material received 123
Annex 4: List of persons interviewed during onsite visit 125
Erscheint lt. Verlag | 4.11.2016 |
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Sprache | englisch |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Recht / Steuern ► Wirtschaftsrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 92-64-25877-9 / 9264258779 |
ISBN-13 | 978-92-64-25877-8 / 9789264258778 |
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