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22대 대한민국 국회 국회정보길라잡이 국회의원검색
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Title page 1

Contents 4

Abbreviations and acronyms 5

Reader's guide 6

Executive summary 8

Summary of determinations and recommendations 11

Overview of Jordan 13

A. Availability of information 17

A.1. Legal and beneficial ownership and identity information 17

A.1.1. Availability of legal and beneficial ownership information for companies 18

A.1.2. Bearer shares 35

A.1.3. Partnerships 35

A.1.4. Trusts and Awqaf 40

A.1.5. Foundations 43

A.2. Accounting records 45

A.2.1 and A.2.2. General requirements and Underlying documentation 46

A.3. Banking Information 52

A.3.1. Record-keeping requirements 52

B. Access to information 55

B.1. Competent authority's ability to obtain and provide information 55

B.1.1. Ownership, identity and banking information 56

B.1.2. Accounting records 59

B.1.3. Use of information gathering measures absent domestic tax interest 59

B.1.4. Effective enforcement provisions to compel the production of information 60

B.1.5. Secrecy provisions 61

B.2. Notification requirements, rights and safeguards 62

B.2.1. Rights and safeguards should not unduly prevent or delay effective exchange of information 62

C. Exchange of information 64

C.1. Exchange of information mechanisms 64

C.1.1. Requirement of foreseeable relevance 65

C.1.2. Obligation to exchange information in respect of all persons 66

C.1.3. Obligation to exchange all types of information 66

C.1.4. Unnecessity of domestic tax interest 67

C.1.5 and C.1.6. Exchange of information for civil and criminal tax matters and unnecessity of dual criminality 67

C.1.7. Provision of information in specific form requested 68

C.1.8. Signed agreements should be in force 68

C.1.9. Signed agreements should be given effect through domestic law 69

C.2. Exchange of information mechanisms with all relevant partners 69

C.3. Confidentiality 70

C.3.1. Information received: disclosure, use and safeguards 70

C.3.2. Confidentiality of other information 71

C.4. Rights and safeguards of taxpayers and third parties 72

C.4.1. Exceptions to the requirement to provide information 72

C.5. Requesting and providing information in an effective manner 73

C.5.1. Timeliness of responses to requests for information 73

C.5.2. Organisational processes and resources 74

C.5.3. Absence of unreasonable, disproportionate or unduly restrictive conditions for EOI 74

Annex 1. List of in-text recommendations 75

Annex 2. List of Jordan's EOI mechanisms 77

Annex 3. Methodology for the review 80

Annex 4. Jordan's response to the review report 83

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