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Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round)

Peer Review Report on the Exchange of Information on Request

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Published on November 12, 2019

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This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.

Summary of the report:


The Global Forum rated Samoa overall Largely Compliant with the international standard on transparency and exchange of information (EOI) on requests. Since its 2015 report, Samoa has addressed several deficiencies, in particular by enhancing the supervision of the international financial sector. Some further improvements are recommended in this report, including taking measures to ensure beneficial ownership information of all entities is always available and strengthening supervision to ensure the availability of ownership and accounting information. During the review period from 1 April 2015 to 31 March 2018, Samoa received 16 requests. Peers have been mostly positive but Samoa should ensure that it responds to EOI requests in a timely manner.


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