This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.The EOI unit prepares the summons for Counsel review and approval. ... If request can be processed, and the information can be obtained from IRS databases Internal Revenue Manual 4.60.1 (Exchange of ... PEER REVIEW REPORT a COMBINED PHASE 1 AND PHASE 2 REPORT aUNITED STATES Ac OECD 2011anbsp;...
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: United States 2011 Combined: Phase 1 + Phase 2 |
Author | : | OECD |
Publisher | : | OECD Publishing - 2011-06-07 |
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