Centro de Documentação da PJ
Monografia
 CD38 |
Access for tax authorities to information gathered by anti-money laundering authorities [Documento electrónico] : country practices.- [Paris] : OECD, 2002.- 1 CD-ROM ; 12 cm
Ficheiro em de 446 Kb (81 f.) em formato PDF. Disponível em: http://www.oecd.org/dataoecd/16/5/2389989.pdf
BRANQUEAMENTO DE CAPITAIS, FISCALIDADE, DIREITO COMPARADO
Preface. Access for tax authorities to information gathered by anti-money laundering authorities: country practices - executive summary. Money laundering legislation. Tax crimes. Suspicious transaction reports. Reporting requirements. Access for tax authorities to suspicious transaction reports. Other reports. Reporting requirements. Access for tax authorities to reports on large cash transactions and cross border cash movements. Criminal intelligence. Access for tax authorities to other criminal intelligence. Access to information gathered in the context of a specific investigation. Exchange of information with tax treaty partners. Usefulness of information. Analysis of the responses to the revised questionnaire on access to information gathered by anti-money laundering authorities (DAFFE/CFA/WP8(99)5/REV 1. I. Money Laundering and Tax Crimes. II. Access to suspicious transaction reports. III. Access to other reports. IV. Other criminal intelligence. V. Access to information gathered in the context of a specific investigation. VI. Exchange of information with tax treaty partners. VII. Usefulness of information.