Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

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Nội dung chi tiết: Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standardin PracticeGlobal Foru

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2um on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kenya 2016PHASE 2: IMPLEMENTATION OF THE STANDARD IN PRACTICEMarch 2016

(reflecting the legal and regulatory framework as at December 2015)OECDBETTER POLICIES FOR BETTER LIVESWWW .ebook300(). c o niThis work is published o Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

n the responsibility of the Secretary-General of tire OECD. The opinions expressed and arguments employed herein do not necessarily reflect the offici

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

al 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 Pu

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standardin PracticeGlobal Foru

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2rnational frontiers and boundaries and to the name of any territory, city or area.Please cite this publication as:OECD (2016), Global Forum on Transpa

rency and Exchange of Informarionfor Tax Purposes Peer Reviews: Kenya 2016: Phase 2: Implementation of the Standard in Practice, OECD Publishing. http Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

://dx.doi.org/10.1787/9789264250796-enISBN 978-92-64-25078-9 (print)ISBN 978-92-64-25079-6 (PDF)Series: Global Forum on Transparency and Exchange of I

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

nformation for Tax Purposes Peer ReviewsISSN 2219-4681 (print)ISSN 2219-469X (online)Corrigenda to OECD publications may be found on line at: www.oecd

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standardin PracticeGlobal Foru

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2s, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgme

nt of OECD as source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to rights0oecd Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

.org. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearan

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

ce Center (CCC) at mfoGcopynght com or the Centre íranẹaís Sexploitation du droit de copie (CFC) at conta«©cfcopie$ com.TABLE OF CONTENTS-3Table of Co

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standardin PracticeGlobal Foru

Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2.....7•»Introduction.............................................................11Information and methodology used for thepeer review of Kenya.......

...11Overview of Kenya......................................................12Recent developments....................................................1 Global forum on transparency and exchange of information for tax purposes peer reviews kenya 2016 phase 2

7Compliance with the Standards........................................... 19A.Availability of information......................................... 19

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standardin PracticeGlobal Foru