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Global forum on transparency and exchange of information for tax purposes peer reviews Turkey 2013 : combined: phase 1 + phase 2, incorporating phase 2 ratings / OECD. - 124 pages : tables ; 22 cm. - Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews . - Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews .

"November 2013 (reflecting the legal and regulatory framework as at January 2013)."

Table of Contents About the Global Forum Executive Summary Introduction Information and methodology used for the peer review of Turkey Overview of Turkey 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 Review Report Annex 2: List of All Exchange-of-Information Mechanisms Signed Annex 3: List Of All Laws, Regulations and Other Material Consulted Annex 4: People Interviewed During On-Site Visit.

ISBN: 9789264205956 9264205950 = Turkey 2013 :

Subjects--Topical Terms:
Finance--Turkey

Subjects--Geographic Terms:
Turkey--Economic conditions

LC Class. No.: HC492 / .T87 2013