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|Additional Physical Format:||Print version:
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2016 - Phase 2: Implementation of the Standard in Practice.
Paris : OECD Publishing, ©2016
|Material Type:||Document, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
|Description:||1 online resource (122 pages).|
|Contents:||Table of Contents; About the Global Forum; Executive summary; Introduction; Information and methodology used for the peer review of Saudi Arabia; Overview of Saudi Arabia; 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 partnersC. 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 material consulted; Annex 4: Persons interviewed during the on-site visit.|
|Series Title:||Global Forum on Transparency and Exchange of Information for Tax Purposes.|