Global Forum On Transparency And Exchange Of Information For Tax Purposes Luxembourg 2019 Second Round Peer Review Report On The Exchange Of Information On Request

Author : OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher :
ISBN 13 : 9789264622517
Total Pages : 117 pages
Book Rating : 4.6/5 (225 download)

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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes : Lebanon 2019 (second Round) : Peer Review Report on the Exchange of Information on Request written by OECD Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2019 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses the implementation of the international standard of transparency and exchange of information on request in Lebanon on the second round of reviews conducted by the Global Forum against the 2016 Terms of Reference. It assesses both the legal and regulatory framework as at 6 May 2019 and the practical implementation of this framework, in particular in respect of EOI requests received and sent during the review period from 1 January 2015 to 31 December 2017. This report concludes that Lebanon is rated overall Largely Compliant with the international standard. The first round of review ended in 2016 with the adoption of the supplementary Phase 1 peer review report which allowed Lebanon to move to Phase 2. The mentioned report noted encouraging progress, having regards to the challenging political climate, although these were insufficient. This report is reflecting the legal and regulatory framework as at May 2019.