This publication reviews the quality of Canada's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.This report summarises the legal and regulatory framework for transparency and exchange of information in Canada as well ... Canada has an extensive history of exchanging information for tax purposes, during which time it has established a strong ... over a long history of exchanging information, affected the availability of information for Canadaa#39;s EOI partners. ... However, Canada does not require nominees to maintain identity information on their clients, and allows the issuance ofanbsp;...
|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: Canada 2011 Combined: Phase 1 + Phase 2|
|Publisher||:||OECD Publishing - 2011-04-14|