This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.Other policies, including the ATOa#39;s Access and Information Gathering Manual ( Access Manual) and specific business line policies, all comply with this ... To be finalised as soon as a representative subset of Phase 2 reviews is completed.
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: Australia 2011 Combined: Phase 1 + Phase 2 |
Author | : | OECD |
Publisher | : | OECD Publishing - 2011-01-27 |
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