Ebook: Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (second round) : peer review report on the exchange of information on request

This report analyses the implementation of the international standard of transparency and exchange of information on request (EOIR) in Liberia under the second round of reviews conducted by the Global Forum against the 2016 Terms of Reference (ToR). It assesses both the legal and regulatory framework as on 23 December 2019 and the practical implementation of this framework, in particular in respect of EOI requests received and sent during the review period from 1 April 2015 to 31 March 2018. This report concludes that Liberia is overall Partially Compliant with the international standard.