Global Forum on Transparency and Exchange of Information for Tax Purposes.

Description

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards a.  Read more... Table of Contents About the Global Forum Executive Summary Introduction Information and methodology used for the peer review of Argentina Overview of Argentina 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 partnersC. 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 Report Annex 2: List of Exchange of Information Mechanisms Annex 3: List of Laws, Regulations and Other Relevant Material Annex 4: Persons Interviewed During the On-Site Visit Annex 5: Flow Diagram of the Process of Management Applicable to Incoming Requests.