The Resource People's Republic of China 2012 : combined, phase 1 + phase 2, (electronic resource)

People's Republic of China 2012 : combined, phase 1 + phase 2, (electronic resource)

Label
People's Republic of China 2012 : combined, phase 1 + phase 2
Title
People's Republic of China 2012
Title remainder
combined, phase 1 + phase 2
Title variation
Peer review report
Title variation remainder
combined, phase 1 + phase 2 : People's Republic of China 2012
Contributor
Subject
Genre
Language
  • eng
  • eng
Summary
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 over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 commenta
Is Subseries of
Cataloging source
MiAaPQ
Dewey number
300
Index
no index present
Language note
English
LC call number
HJ2981
LC item number
.P46 2012
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Global Forum on Transparency and Exchange of Information for Tax Purposes
Series statement
Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews,
http://library.link/vocab/subjectName
  • Taxation
  • Taxation
  • Income tax
Label
People's Republic of China 2012 : combined, phase 1 + phase 2, (electronic resource)
Instantiates
Publication
Note
"June 2012 (reflecting the legal and regulatory framework as at April 2012)."
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of China; Overview of China; 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 Relevant Material; Annex 4: People Interviewed During On-Site Visit
Dimensions
unknown
Extent
1 online resource (127 p.)
Form of item
online
Isbn
9789264178267
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (EBL)989787
  • (OCoLC)809768208
  • (SSID)ssj0000994102
  • (PQKBManifestationID)11958615
  • (PQKBTitleCode)TC0000994102
  • (PQKBWorkID)10956952
  • (PQKB)10743215
  • (MiAaPQ)EBC989787
  • (EXLCZ)992560000000091158
Label
People's Republic of China 2012 : combined, phase 1 + phase 2, (electronic resource)
Publication
Note
"June 2012 (reflecting the legal and regulatory framework as at April 2012)."
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of China; Overview of China; 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 Relevant Material; Annex 4: People Interviewed During On-Site Visit
Dimensions
unknown
Extent
1 online resource (127 p.)
Form of item
online
Isbn
9789264178267
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (EBL)989787
  • (OCoLC)809768208
  • (SSID)ssj0000994102
  • (PQKBManifestationID)11958615
  • (PQKBTitleCode)TC0000994102
  • (PQKBWorkID)10956952
  • (PQKB)10743215
  • (MiAaPQ)EBC989787
  • (EXLCZ)992560000000091158

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