Vanuatu
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Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of...
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This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
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This publication contains the Supplementary Phase 1 Peer Review Report for Vanuatu.
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This publication reviews the quality of Vanuatu's legal and regulatory framework for the exchange of information for tax purposes.
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Overall determination on the legal framework: In Place
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As of May 2009, Vanuatu has not yet signed nor acceded to UNCAC. It has been a member of the APG since 1999. Vanuatu has a unified legal system based on British common law and French civil law. Its criminal bribery offences have not been externally ...
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