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Publications & Documents


  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-mars-2024

    Français

    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) - Rapport d'examen par les pairs sur l'échange de renseignements sur demande

    Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia'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.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 26-mars-2024

    Français

    Mobilisation des recettes fiscales pour le financement de la santé au Cameroun

    Ce rapport analyse les mesures fiscales en lien avec la santé qui permettront au Cameroun de mobiliser davantage de recettes pour financer son système de santé.

    Documents connexes
  • 20-mars-2024

    Français

    Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal - Cadre inclusif sur le BEPS : Action 6

    Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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