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Summary

  • 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

Notes

  • "January 2011 (reflecting the legal and regulatory framework as at June 2010)".
  • Includes bibliographical references.
  • English

Contents

  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Brunei; Overview of Brunei; 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
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