Global Forum on Transparency and Exchange of Information for Tax Purposes : Phase 2.

This report contains the ""Phase 2: Implementation of the Standard in Practice"" review for Luxembourg, as well as a revised version of the ""Phase 1: Legal and Regulatory Framework review"" already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementat.  Read more...