Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016 Phase 1: Legal and Regulatory Framework (eBook)
92 Seiten
OECD Publishing (Verlag)
978-92-64-26575-2 (ISBN)
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.
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
Abbreviations 9
Executive summary 11
Introduction 15
Information and methodology used for the peer review of Peru 15
Overview of Peru 16
Recent developments 21
Compliance with the Standards 23
A. Availability of information 23
Overview 23
A.1. Ownership and identity information 24
A.2. Accounting records 47
A.3. Banking information 53
B. Access to information 55
Overview 55
B.1. Competent Authority’s ability to obtain and provide information 56
B.2. Notification requirements and rights and safeguards 67
C. Exchanging information 69
Overview 69
C.1. Exchange-of-information mechanisms 70
C.2. Exchange-of-information mechanisms with all relevant partners 78
C.3. Confidentiality 79
C.4. Rights and safeguards of taxpayers and third parties 82
C.5. Timeliness of responses to requests for information 84
Summary of determinations and factors underlying recommendations 87
Annex 1: Jurisdiction’s response to the review report 89
Annex 2: List of all exchange-of-information mechanisms in effect 90
Annex 3: List of all laws, regulations and other material received 91
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 | 92-64-26575-9 / 9264265759 |
ISBN-13 | 978-92-64-26575-2 / 9789264265752 |
Haben Sie eine Frage zum Produkt? |
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