copy the linklink copied!Monaco
Monaco has met all aspects of the terms of reference (OECD, 2017[3]) (ToR) for the calendar year 2018 (year in review) and no recommendation is made.
In the prior year report, Monaco did not receive any recommendations.
Monaco does not issue any type of ruling within the scope of the transparency framework. In the event that Monaco puts in place the administrative process to issue rulings within the scope of the transparency framework, Monaco notes that it would implement the transparency framework obligations.
As no exchanges were required to take place, no peer input was received in respect of the exchanges of information on rulings received from Monaco.
copy the linklink copied!Introduction
This peer review covers Monaco’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.
copy the linklink copied!A. The information gathering process
As no rulings are issued, this section is not assessed.
copy the linklink copied!B. The exchange of information
As no rulings are issued, this section is not assessed.
copy the linklink copied!C. Statistics (ToR IV)
As no rulings are issued, no statistics can be reported.
copy the linklink copied!D. Matters related to intellectual property regimes (ToR I.4.1.3)
Monaco does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[5]) were imposed.
Metadata, Legal and Rights
https://doi.org/10.1787/7cc5b1a2-en
© OECD 2019
The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.