Global forum on transparency and exchange of information for tax purposes : Austria 2018 (second round) : peer review report on the exchange of information on request

Resource Information

The work Global forum on transparency and exchange of information for tax purposes : Austria 2018 (second round) : peer review report on the exchange of information on request represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Global forum on transparency and exchange of information for tax purposes : Austria 2018 (second round) : peer review report on the exchange of information on request

Creator

• Global forum on transparency and exchange of information for tax purposes : Austria
• OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

Subject

• exchange of information
• transparency

Language

eng

Summary

This second round report analyses the implementation by Austria of the standard of transparency and exchange of information on request for tax purposes, for both the legal implementation of the standard as well as its operation in practice in respect of EOI requests received during the period from 1 October 2014 to 30 September 2017, against the 2016 Terms of Reference. It concludes that Austria is overall Largely Compliant with the international standard. It is reflecting the legal and regulatory framework as at July 2018

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Global forum on transparency and exchange of information for tax purposes