Le présent rapport reflète les résultats de l’évaluation par les pairs de phase 1 de la mise en œuvre du Standard Minimum de l’Action 14 par Monaco.
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Monaco.
Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour Monaco.
Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de Monaco.
This publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes.
This peer review covers Monaco’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included...
Monaco was first reviewed during the 2017/2018 peer review. This report is supplementary to Monaco’s 2017/2018 peer review report (OECD, 2018[1]). The first filing obligation for a CbC report in Monaco commences in respect of periods commending on or...
1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error