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Global forum on transparency and exchange of information for tax purposes : Morocco 2022 (second round) : peer review report on the exchange of information on request

Global forum on transparency and exchange of information for tax purposes : Morocco 2022 (second round) : peer review report on the exchange of information on request

Année de Publication : 2022
Type : Rapport
Thème : Finances
Couverture : Maroc

URL Article :

https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/11/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-morocco-2022-second-round_afe98fd7/4844d7e6-en.pdf

URL Source :

https://www.oecd.org

Télécharger le document :

(1,65 MB) Global forum on transparency and exchange of information for tax purposes Morocco 2022.pdf

Résumé/Sommaire :

Executive summary
Summary of determinations, ratings and recommendations
Overview of Morocco
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 Power of the competent authority to obtain and transmit 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

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