Global Forum on Transparency and Exchange of Information for Tax Purposes : Dominican Republic 2019 (second Round) : Peer Review Report on the Exchange of Information on Request

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes : Dominican Republic 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 99 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 the Dominican Republic on the second round of reviews conducted by the Global Forum. It assesses both the legal and regulatory framework as well as the practical implementation of this framework, in particular in respect of EOI requests processed during the review period of 1 April 2015-31 March 2018. This report concludes that the Dominican Republic is rated Largely Compliant overall. In 2016, the Global Forum evaluated the Dominican Republic against the 2010 Terms of Reference and reached an overall rating of Partially Compliant. This report is reflecting the legal and regulatory framework as at August 2019.