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Table Of Contents

About the Global Forum
Executive Summary
Introduction
Information and methodology used for the peer review of Vanuatu
Overview of Vanuatu
General information on the legal and taxation systems
Overview of the financial sector and other relevant professions
Recent developments
Compliance with the Standards
A. Availability of information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information
B. Access to information
B.1. Competent Authority’s ability to obtain and provide information
B.2. Notification requirements and rights and safeguards
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. Timeliness of responses to requests for information
Annex 1: Jurisdiction’s Response to the Review Report15
P. 1
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Vanuatu 2011: Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Vanuatu 2011: Phase 1: Legal and Regulatory Framework

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Published by OECD Publications
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
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

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Published by: OECD Publications on Nov 13, 2012
Copyright:Traditional Copyright: All rights reservedISBN:9789264126688
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05/02/2013

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9789264126688

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