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      2. 1887

        Monaco

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        This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Monaco.
        French
        Le présent rapport reflète les résultats de l’évaluation par les pairs de phase 1 de la mise en ?uvre du Standard Minimum de l’Action 14 par Monaco.
        English
        Ce rapport contient l’examen de ? Phase 2 : mise en ?uvre 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.
        English
        Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de Monaco.
        English
        This publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes.
        French
        Monaco 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]).
        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...
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