Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJAN Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2NGlobal Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2016PHASE 2: IMPLEMENTATION OF THE STANDARD IN PRACTICENovember 2016 (reflecting the legal and regulatory framework as at August 2016)®// OECDBETTER POLICIES FOR BETTER LIVESThis work is published on Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the officialGlobal forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
views of the OECD or of the governments of its member countries or those of the Global Forum on Transparency and Exchange of Information for Tax PurpoGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJAN Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2ational frontiers and boundaries and to the name of any territory, city or area.Please cite this publication as:OECD (2016), Global Forum on Transparency and Exchange 0/ lnformation/or Tax Purposes Peer Reviews: Azerbaijan 2016: Phase 2: Implementation of the Standard in Practice, OECD Publishing. h Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2ttpy/dx.doi.org/10.1787/9789264266049 enISBN 978-92-64-26603-2 (print)ISBN 978-92-64-266O4-9 (PDF)Series: Global Forum on Transparency and Exchange ofGlobal forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
Information for Tax Purposes Peer Reviews ISSN 2219-4681 (print)ISSN 2219-469X (online)Corrigenda to OECD publications may be found on line at: www.oGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJAN Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2tions, databases and multimedia products In your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of OECD as source and copyright owner Is given. All requests for public or commercial use and translation rights should be submitted to rights© Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2oecd.org. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright CleGlobal forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
arance Center (CCC) at m/beropyright com or the Cenơe íranẹais d'exploitation du droit de copie (CFC) at conta«@c/copie$ com.TABLE OF CONTENTS-3Table GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJAN Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2..........7Executive summary.........................................................9Introduction............................................................ 15Information and methodology used for the peer review of Azerbaijan.... 15Overview of Azerbaijan............................................ Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2.....16Recent developments....................................................25Compliance with the Standards.........................................Global forum on transparency and exchange of information for tax purposes peer reviews azerbaijan 2016 phase 2
...27A.Availability of information..........................................27Overview...............................................................2GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJANGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeAZERBAIJANGọi ngay
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