Global Forum on Transparency and Exchange of Information for Tax Purposes: Montserrat 2026 (Second Round, Phase 1): Peer Review on Transparency and Exchange of Information on Request

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Montserrat, as part of the second round of reviews conducted by the Global Forum. Due to Montserrat’s limited practical experience of exchange of information on request, and in accordance with the methodology for peer...