This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Niue, as part of the second round of reviews conducted by the Global Forum. Due to Niue’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.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Niue 2026 (Second Round, Phase 1)
Peer Review on Transparency and Exchange of Information on Request
