Haiti
1. Haiti was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).
2. There is no filing obligation for a CbC report in Haiti yet.
Summary of key findings
3. Haiti does not yet have legislation in place for implementing the BEPS Action 13 minimum standard. It is recommended that Haiti take steps to implement a domestic legal and administrative framework to impose and enforce CbC reporting requirements as soon as possible. This recommendation remains unchanged since the 2017/2018 peer review.
4. It is recommended that Haiti take steps to have QCAAs in effect with jurisdictions of the Inclusive Framework which meet the confidentiality, consistency and appropriate use prerequisites and with which they have an international exchange of information agreement in effect that allows for the automatic exchange of tax information. This recommendation remains unchanged since the 2017/2018 peer review.
5. It is recommended that Haiti take steps to implement processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference (OECD, 2017[3]) relating to the exchange of information framework ahead of the first exchanges of information. This recommendation remains unchanged since the 2018/2019 peer review.
6. It is recommended that Haiti take steps to ensure that the appropriate use condition is met ahead of the first exchanges of information. This recommendation remains unchanged since the 2017/2018 peer review.
Part A: The domestic legal and administrative framework
7. Haiti does not yet have legislation in place for implementing the BEPS Action 13 minimum standard.1
Part B: The exchange of information framework
(a) Exchange of information framework
9. As of 31 March 2020, Haiti has no bilateral relationships in place for the exchange of CbC reports. However, it is noted that Haiti does not currently have any international exchange of information agreements in effect that allow for the automatic exchange of tax information. Within the context of Haiti’s exchange of information framework, no inconsistencies with the terms of reference were identified. As such, no recommendation is made, but Haiti is encouraged to expand the coverage of its international agreements for the exchange of tax information.
(f) Consultation with other Competent Authority before determining systemic failure or significant non-compliance
14. No changes were identified.
Conclusion
17. It is recommended that Haiti to take steps to have QCAAs in effect with jurisdictions of the Inclusive Framework which meet the confidentiality, consistency and appropriate use prerequisites and with which they have an international exchange of information agreement in effect that allows for the automatic exchange of tax information remains in place. This recommendation remains unchanged since the 2017/2018 peer review.
18. It is recommended that Haiti take steps to implement processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework ahead of its first exchanges of information. This recommendation remains unchanged since the 2018/2019 peer review.
References
OECD (2019), Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2): Inclusive Framework on BEPS: Action 13, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://dx.doi.org/10.1787/f9bf1157-en. [1]
OECD (2018), Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1): Inclusive Framework on BEPS: Action 13, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://dx.doi.org/10.1787/9789264300057-en. [2]
OECD (2017), Terms of reference for the conduct of peer review of the Action 13 minimum standard on country-by-country reporting, OECD Publishing, https://www.oecd.org/tax/beps/beps-action-13-on-country-by-country-reporting-peer-review-documents.pdf. [3]
Note
← 1. According to the latest information provided, the draft legislation was submitted to the parliamentary budgetary session, but it has not been approved yet.