This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.These procedures are based on the OECD Manual on Information Exchange. Upon receipt of a request, the competent authority performs a control check to determine whether the request is in conformity with the respective exchange ofanbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Japan 2011 Combined: Phase 1 + Phase 2 |
Author | : | OECD |
Publisher | : | OECD Publishing - 2011-10-26 |
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