European Parliament Library

Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round), Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request, Organization for Economic Co-operation and Development (OECD)

Summary
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland
Table Of Contents
Intro -- Table of contents -- Reader's guide -- Abbreviations and acronyms -- Executive summary -- Summary of determinations, ratings and recommendations -- Overview of Greenland -- 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: Exchange of 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 Greenland's EOI mechanisms -- Annex 3: Methodology for the review -- Annex 4: Greenland's response to the review report
Language
eng
Literary Form
non fiction
Edition
1st ed.
Physical Description
1 online resource (135 pages)
Specific Material Designation
remote
Form Of Item
online
Isbn
9789264507906

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