The Bianchi of 1399_ Popular De - Daniel E. Bornstein

Table of Contents
About the Global Forum
Executive Summary
Introduction
	Information and methodology used for the peer review of the United Arab Emirates
	Overview of the United Arab Emirates
	General information on legal system and the taxation system
	Overview of the financial sector and relevant professions
	Recent developments
Compliance with the Standards
A. Availability of information
	Overview
	A.1. Ownership and identity information
	A.2. Accounting records
	A.3. Banking information
B. Access to Information
	Overview
	B.1. Competent Authority’s ability to obtain and provide information
	B.2. Notification requirements and rights and safeguards
C. Exchanging Information
	Overview
	C.1. Exchange of information mechanisms
	C.2. Exchange of information mechanisms with all relevant partners
	C.3. Confidentiality
	C.4. Rights and safeguards of taxpayers and third parties
	C.5. Timeliness of responses to requests for information
Summary of Determinations and Factors Underlying Recommendations
Annex 1: Jurisdiction’s Response to the Review Report*
Annex 2: List of All Exchange-of-Information Mechanisms in Force
Annex 3: List of all Laws, Regulations and Other Material Received