Updated list of countries for which a reporting obligation exists

At the Global Forum on Transparency and Exchange of Information for Tax Purposes of 4 November 2016, a procedure was been put in place to allow non-compliant countries to demonstrate their progress made in adopting the international standard of exchange of information. As a result, Guatemala, Marshall Islands, Micronesia (the federal states of) and Panama … Continue reading Updated list of countries for which a reporting obligation exists