000			02039nam a2200265 4500
001			383062
090			_a383062
100			_a20051004d2002 y0pory50 ba
101			_aeng
200			_aAccess for tax authorities to information gathered by anti-money laundering authorities _bRecurso eletrónico _ecountry practices
210			_a[Paris] _cOECD _d2002
215			_a1 CD-ROM _d12 cm
300			_aFicheiro em de 446 Kb (81 f.) em formato PDF. Disponível em: https://www.oecd.org/dataoecd/16/5/2389989.pdf
330			_aPreface. 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.
606			_aBRANQUEAMENTO DE CAPITAIS _9243734
606			_aFISCALIDADE _9230956
606			_aDIREITO COMPARADO _9224769
710			_aOCDE _9246089
955			_xOferta