OECD publishes non-transparent jurisdiction list

Published: 04 July 2017

The Global Forum on Transparency and Exchange of Information for Tax Purposes released on 28 June its list of non-cooperative jurisdictions.

Applying the objective criteria set out by the OECD (compliance with the respect to the exchange of information on request, commitment to implement the automatic exchange of information standard, and participation in the multilateral convention on mutual administrative assistance on tax matters) and taking into account the fast track reviews, Trinidad and Tobago has been identified as the only jurisdiction which has not yet made sufficient progress towards satisfactory implementation of the tax transparency standards.

A background note on continuing progress on tax transparency is available (here). For further information, please contact Paul HaleEnrique Clemente