Maldives
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Maldives was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).
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This peer review covers Maldives’ 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...
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Maldives was first reviewed during the 2017/2018 peer review. This report is supplementary to Maldives’s 2017/2018 peer review report (OECD, 2018[1]). There is no filing obligation for a CbC report in Maldives yet.
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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...
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