| Description |
1 online resource (69 pages) |
| Series |
Global forum on transparency and exchange of information for tax purposes peer review, 2219-4681 |
|
Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
|
| Contents |
About the Global Forum -- Executive Summary -- Introduction -- Information and methodology used for the peer review of Niue -- Overview of Niue -- 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 in Force -- Annex 3: List of All Laws, Regulations and Other Relevant Material |
| Summary |
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 |
| Notes |
"October 2012 (reflecting the legal and regulatory framework as at July 2012)." |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from PDF title page (OECD iLibrary, viewed November 20, 2012) |
| Subject |
Taxation -- Law and legislation -- Niue
|
|
Taxation -- Niue
|
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Taxation.
|
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Taxation -- Law and legislation.
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Niue.
|
| Form |
Electronic book
|
| Author |
Organisation for Economic Co-operation and Development
|
| ISBN |
9789264181700 |
|
9264181709 |
|
9264181660 |
|
9789264181663 |
|
