TY  - BOOK
ED  - Organisation for Economic Co-operation and Development.
TI  - Global forum on transparency and exchange of information for tax purposes peer reviews Turkey 2013: combined: phase 1 + phase 2, incorporating phase 2 ratings 
T2  - Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
SN  - 9789264205956
AV  - HC492 .T87 2013
PY  - 2013///
CY  - Paris
PB  - OECD Publishing
KW  - Finance
KW  - Turkey
KW  - Economic conditions
N1  - "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
UR  - http://www.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-turkey-2013_9789264205963-en
ER  -