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020 _a9789264205956
020 _a9264205950
035 _a(WaSeSS)ssj0001126093
040 _aCaPaEBR
_beng
_erda
_epn
_cCaPaEBR
_dWaSeSS
_dBAUN
049 _aBAUN_MERKEZ
050 0 4 _aHC492
_b.T87 2013
245 0 0 _aGlobal forum on transparency and exchange of information for tax purposes peer reviews Turkey 2013 :
_bcombined: phase 1 + phase 2, incorporating phase 2 ratings /
_cOECD.
264 1 _aParis :
_bOECD Publishing,
_c©2013.
300 _a124 pages :
_btables ;
_c22 cm.
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
490 1 _aGlobal Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
500 _a"November 2013 (reflecting the legal and regulatory framework as at January 2013)."
505 0 0 _tTable of Contents
_tAbout the Global Forum
_tExecutive Summary
_tIntroduction
_tInformation and methodology used for the peer review of Turkey
_tOverview of Turkey
_tRecent developments
_tCompliance with the Standards
_tA. Availability of Information
_tOverview
_tA.1. Ownership and identity information
_tA.2 Accounting records
_tA.3. Banking information
_tB. Access to Information
_tOverview
_tB.1. Competent Authority's ability to obtain and provide information
_tB.2. Notification requirements and rights and safeguards
_tC. Exchanging Information
_tOverview
_tC.1. Exchange of information mechanisms. C.2. Exchange of information mechanisms with all relevant partners
_tC. 3. Confidentiality
_tC.4. Rights and safeguards of taxpayers and third parties
_tC.5. Timeliness of responses to requests for information
_tSummary of Determinations and Factors Underlying Recommendations
_tAnnex 1: Jurisdiction's Response to the Review Report
_tAnnex 2: List of All Exchange-of-Information Mechanisms Signed
_tAnnex 3: List Of All Laws, Regulations and Other Material Consulted
_tAnnex 4: People Interviewed During On-Site Visit.
650 0 _aFinance
_zTurkey
_94331
651 0 _aTurkey
_xEconomic conditions
_9230
710 2 _961445
_aOrganisation for Economic Co-operation and Development.
830 0 _979911
_aGlobal Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
856 4 0 _uhttp://www.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-turkey-2013_9789264205963-en
_zFull text available from OECD iLibrary
210 1 0 _aTurkey 2013 :
910 _aVendor-generated brief record
942 _2lcc
_cKT
999 _c33717
_d33717