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Libéria


  • 6-avril-2020

    Français

    Le Forum mondial publie de nouveaux rapports d’examen par les pairs et diffuse les notations de conformité de huit juridictions

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le Forum mondial) publie aujourd’hui huit nouveaux rapports d’examen par les pairs qui évaluent le respect de la norme internationale de transparence et d’échange de renseignements sur demande.

    Documents connexes
  • 6-April-2020

    English

  • 5-July-2018

    English

    Major enlargement of the global network for the automatic exchange of offshore account information as over 100 jurisdictions get ready for exchanges

    Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA), bringing the total number of relationships to over 3200, an increase of more than 500 since April of this year.

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  • 22-novembre-2016

    Français

    Inspecteurs des impôts sans frontières : des avancées significatives

    Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.

    Documents connexes
  • 26-juillet-2016

    Français

    La communauté internationale continue de progresser vers plus de transparence fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le « Forum mondial ») publie aujourd'hui dix nouveaux rapports d'examen par les pairs, qui attestent de nouvelles avancées vers la mise en œuvre de la norme internationale relative à l'échange de renseignements sur demande.

    Documents connexes
  • 20-June-2012

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Republic of Liberia 2012 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes.  These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework.  Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
  • 27-May-2010

    English, , 109kb

    Agreement between the Netherlands and Liberia for the exchange of information relating to tax matters

    Agreement between the Netherlands and Liberia for the exchange of information relating to tax matters

    Related Documents
  • 27-mai-2009

    Français