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

Description

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 over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commenta.  Read more... Table of Contents About the Global Forum Executive Summary Introduction Information and methodology used for the peer review of Indonesia Overview of Indonesia Recent developments Compliance with the Standards Availability of information Overview Ownership and identity information Accounting records Banking information Access to information Overview Competent Authority's ability to obtain and provide information Notification requirements and rights and safeguards Exchanging information Overview Exchange of information mechanisms. Exchange of information mechanisms with all relevant partnersConfidentiality Rights and safeguards of taxpayers and third parties 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 in Force Annex 3: List of all Laws, Regulations and Other Relevant Material.