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
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.Under the IRCa#39;s general record maintenance requirement (I.R.C. As6001), any person subject to income tax, or any person ... Corporations and partnerships generally must provide as a schedule to their annual return a balance sheet that anbsp;...
| 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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