ENGLISH

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

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Book information

Year
2019
ISBN
9789264830363, 9264830367
Language
english
Format
PDF
Filesize
2 MB (1770117 bytes)
Series
Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
Pages
100\140
Time added
2020-05-06 08:00:04

Description

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

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