Supplementary Peer Review Report Summary: Niue


The supplementary report recognises the improvements made by Niue in its legal framework to respond to the recommendations of the Phase 1 Report of 2012. Niue has brought into force its tax information exchange agreement (TIEA) with New Zealand, its main trading partner. Moreover, Niue has signed and ratified TIEAs with seven other jurisdictions, some of which are already in force. All TIEAs entered into by Niue allow it to exchange all foreseeable relevant information in accordance with the international standard. As a result of the progress made, Niue will now advance to its Phase 2 review, which is scheduled for the second half of 2015. For further information on Niue's exchange of information framework and to read the full report click here.


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