This report contains the 2014 aPhase 2: Implementation of the Standards in Practicea Global Forum review of the Russian Federation.... 86 of the Tax Code which took effect on 1 January 2013 and 1 July 2014 will enable them to obtain information regarding ... but this has not been done with respect to recent changes in access to bank information in article 86 of the Tax Codeanbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 Phase 2: Implementation of the Standard in Practice |
Author | : | OECD |
Publisher | : | OECD Publishing - 2014-10-29 |
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