Global forum on transparency and exchange of information for tax purposes. Turks and Caicos Islands 2019 (second round) : peer review report on the exchange of information on request.

Description

Table of contents Reader’s guide Abbreviations and acronyms Executive summary Overview of the Turks and Caicos Islands 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 the Turks and Caicos’ EOI mechanisms Annex 3: Methodology for the review Annex 4: The Turks and Caicos’ response to the review report