Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
➤ 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 lesotho 2016 phase 2 implementation
Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGlo Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationobal Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2016PHASE 2: IMPLEMENTATION OF THE STANDARD IN PRACTICENovember 2016 (reflecting the legal and regulatory framework as at August 2016)0?) OECDBETTER POLICIES FOR BETTER LIVESThis work is published on the re Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationsponsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official viewsGlobal forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
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 Purposes.TiGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGlo Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationl 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: Lesotho 2016: Phase 2: Implementation of the Standard in Practice, OECD Publishing. http://dx. Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationdoi.org/10.1787/9789264266148-enISBN 978-92-64-26613-1 (print)ISBN 978-92-64-26614-8 (PDF)Series: Global Forum on Transparency and Exchange of InformaGlobal forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
tion for Tax Purposes Peer ReviewsISSN 2219-4681 (print)ISSN 2219-469X (online)Corrigenda to OECD publications may be found on line at: www.oecd.org/pGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGlo Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationtabases 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 rights0oecd.org. Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance CeGlobal forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
nter (CCC) at m/beropyright com or the Centre frangals d'exploitation du droit de copie (CPC) at contact@c/copies com.TABLE OF CONTENTS-3Table of ContGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGlo Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation...7Executive summary.........................................................9Introduction............................................................ 13Information and methodology used forthe peerreview of Lesotho. 13Overview of Lesotho....................................................14Complian Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementationce with the Standards........................................... 19A.Availability of information......................................... 19Overview..Global forum on transparency and exchange of information for tax purposes peer reviews lesotho 2016 phase 2 implementation
............................................................ 19A.l. Ownership and identity information................................23A.2. AccountinGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGloGLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeLESOTHOGloGọi ngay
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