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Global forum on transparency and exchange of information for tax purposes peer reviews: Turkey 2013 : combined: phase 1 + phase 2, incorporating phase 2 ratings.

Publisher: Paris : OECD, [2013]
Series: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
This report contains the revised Phase 1 and Phase 2 reviews for Turkey, now updated with ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with  Read more...
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Genre/Form: Electronic books
e-book [online only]
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
ISBN: 9789264205956 9264205950 9789264205963 9264205969
OCLC Number: 867008188
Notes: "November 2013 (reflecting the legal and regulatory framework as at January 2013)."
Description: 1 online resource (124 pages).
Contents: About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Turkey 11 -Overview of Turkey 12 -Recent developments 17 Compliance with the Standards 19 A. Availability of Information 19 -Overview 19 -A 1 Ownership and identity information 21 -A 2 Accounting records 54 -A 3 Banking information 67 B. Access to Information 71 -Overview 71 -B 1 Competent Authority's ability to obtain and provide information 73 -B 2 Notification requirements and rights and safeguards 84 C. Exchanging Information 87 -Overview 87 -C 1 Exchange of information mechanisms 88 -C 2 Exchange of information mechanisms with all relevant partners 96 -C 3 Confidentiality 97 -C 4 Rights and safeguards of taxpayers and third parties 99 -C 5 Timeliness of responses to requests for information 101 Summary of Determinations and Factors Underlying Recommendations 109 Annex 1: Jurisdiction's Response to the Review Report 113 Annex 2: List of All Exchange-of-Information Mechanisms Signed 115 Annex 3: List Of All Laws, Regulations and Other Material Consulted 121 Annex 4: People Interviewed During On-Site Visit 123.
Series Title: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Other Titles: Turkey 2013 :
Peer review report, combined: phase 1 + phase 2, incorporating phase 2 ratings, Turkey

Abstract:

This report contains the revised Phase 1 and Phase 2 reviews for Turkey, now updated with ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2--reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

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