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OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
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دانلود کتاب Global Forum on Transparency and Exchange of Information for Tax Purposes : Luxembourg 2019 (second Round) : Peer Review Report on the Exchange of Information on Request
by OECD Global Forum on Transparency and Exchange of Information for Tax Purposes|
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عنوان فارسی: فروم جهانی شفافیت و تبادل اطلاعات برای مقاصد مالیاتی : لوکزامبورگ 2019 (دور دوم) : بررسی دقیق گزارش تبادل اطلاعات در صورت درخواست |
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جزییات کتاب
This report analyses Luxembourg's implementation of the international standard for transparency and exchange of information on request, as part of the second round of evaluation conducted by the Global Forum based on the Terms of Reference of 2016. It assesses the legal implementation of the standard on 19 December 2018 and its application in practice, particularly with regard to the requests for information received and sent during the period from 1 October 2014 to 30 September 2017. This report concludes that Luxembourg is overall "Largely Compliant" with the standard. This report is reflecting the legal and regulatory framework as at December 2018.
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Global Forum on Transparency and Exchange of Information for Tax Purpo...
OECD Global Forum on Transparency and Exchange of Information for Tax Purposes 
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