This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Congo, as part of the second round of reviews conducted by the Global Forum since 2016. Due to Congo’s limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction’s legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
Forthcoming
Global Forum on Transparency and Exchange of Information for Tax Purposes: Congo 2026 (Second Round, Phase 1)
Peer Review on Transparency and Exchange of Information on Request
Will be released on
