In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Published on July 26, 2016
Also available in: French
The Phase 2 review rates Gabon as overall largely compliant with the international standard. Gabon’s legal framework generally ensures that ownership, accounting and banking information is available in accordance with the standard. Gabon has taken action to address a key recommendation made in its Phase 1 peer review, but has received recommendations regarding the availability of ownership information. Gabon has in place also appropriate organisational processes to ensure provision of responses in a timely manner, but its EOI practice is rather new and remains untested. For further information on Gabon’s exchange of information practices and to read the full report click here.