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- W4241592862 abstract "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 and appropriate use of CbC reports. Qatar’s implementation of the Action 13 minimum standard meets all applicable terms of reference, except that it raises one interpretive, one timing and one substantive issue in relation to its domestic legal and administrative framework. The report, therefore, contains three recommendations to address these issues. In addition, it is recommended that Qatar complete the exchange of information framework as well as measures to ensure appropriate use. Qatar indicates that there is a commitment of the tax department to postpone the CbC requirements in Qatar to 1 January 2017." @default.
- W4241592862 created "2022-05-12" @default.
- W4241592862 date "2018-05-23" @default.
- W4241592862 modified "2023-09-28" @default.
- W4241592862 title "Qatar" @default.
- W4241592862 doi "https://doi.org/10.1787/9789264300057-79-en" @default.
- W4241592862 hasPublicationYear "2018" @default.
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