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Global forum on transparency and exchange of information for tax purposes peer reviews : Chile 2012 : phase 1.

Author: Global Forum on Transparency and Exchange of Information for Tax Purposes.; Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, ©2012.
Series: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
This report summarises the legal and regulatory framework for transparency and exchange of information in Chile as at December 2011.
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Document Type: Book
All Authors / Contributors: Global Forum on Transparency and Exchange of Information for Tax Purposes.; Organisation for Economic Co-operation and Development.
ISBN: 9789264168732 9264168737 9789264168749 9264168745
OCLC Number: 794367574
Description: 74 pages ; 23 cm.
Contents: About the Global Forum --
Executive Summary --
Introduction --
-Information and methodology used for the peer review of Chile --
Overview of Chile --
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 Chile Exchange of Information Mechanisms --
Annex 3: List of Laws, Regulations and Other Material Received.
Series Title: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Other Titles: Chile 2012 :
Peer review report, phase 1, legal and regulatory framework, Chile
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Abstract:

This report summarises the legal and regulatory framework for transparency and exchange of information in Chile as at December 2011.

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