• +353-1-415-1241(GMT OFFICE HOURS)
  • 1-800-526-8630(US/CAN TOLL FREE)
  • 1-917-300-0470(EST OFFICE HOURS)
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012: Combined: Phase 1 + Phase 2 - Product Image

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012: Combined: Phase 1 + Phase 2

  • Published: October 2012
  • Region: Global, Argentina
  • 100 Pages
  • OECD Publishing

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 commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in 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 READ MORE >

About the Global Forum

Executive Summary

Introduction
-Information and methodology used for the peer review of Argentina
-Overview of Argentina
-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 Supplementary Report
Annex 2: List of Exchange of Information Mechanisms
Annex 3: List of Laws, Regulations and Other Relevant Material
Annex 4: Persons Interviewed During the On-Site Visit
Annex 5: Flow Diagram of the Process of Management Applicable to Incoming Requests

Note: Product cover images may vary from those shown

RELATED PRODUCTS

Our Clients

Our clients' logos