دانلود کتاب Guatemala 2019 (second Round)

فهرست مطالب :

Table of contents Reader’s guide Abbreviations and acronyms Executive summary Overview of Guatemala Part A: Availability of information A.1. Legal and beneficial ownership and identity information A.2. Accounting records A.3. Banking information Part B: Access to information B.1. Competent authority’s ability to obtain and provide information B.2. Notification requirements, rights and safeguards Part C: Exchanging information 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. Requesting and providing information in an effective manner Annex 1: List of in-text recommendations Annex 2: List of Guatemala’s EOI mechanisms Annex 3: Methodology for the review Annex 4: Guatemala’s response to the review report