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  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-novembre-2023

    Français

    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) - Rapport d'examen par les pairs sur l'échange de renseignements sur demande

    Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    Also AvailableEgalement disponible(s)

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-novembre-2023

    Français

    Le Forum mondial publie huit nouveaux rapports d'évaluation par les pairs sur la transparence et l'échange de renseignements sur demande

    Le Forum mondial a publié aujourd'hui de nouveaux rapports d’évaluation par les pairs sur la transparence et l'échange de renseignements sur demande pour six de ses membres (Lettonie, Mauritanie, Pakistan, Pologne, Serbie et Thaïlande), ainsi que des rapports supplémentaires qui reflètent les progrès réalisés le Botswana et la Dominique dans la mise en œuvre de la norme d’ERD.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 8-November-2023

    English

    Improving transparency of incentives for investment facilitation

    This paper makes the case for greater transparency of investment incentives and explores how governments can enhance transparency of these measures, notably for investment facilitation purposes. It proposes three overarching principles of transparency that can be used to better inform policy design: availability, accessibility and clarity of information. It also sets out a framework and typology to understand the scope of incentives offered in a country and identify what information could support transparency, drawing on data on the use and level of transparency of incentives (including tax, financial and in-kind benefits) in a sample of 15 developing economies.
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