Liberia

A. Progress in the implementation of the minimum standard

Liberia has one tax agreement in force, the agreement with Germany, as reported in its response to the Peer Review questionnaire. This agreement does not comply with the minimum standard.

Liberia has not signed the MLI.

Liberia indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Germany.

Liberia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Conclusion

No jurisdiction has raised any concerns about Liberia.

Summary of the jurisdiction response - Liberia

1.Treaty partners

2. Compliance with the standard

3. Signature of a complying instrument

4. Minimum standard provision used

1

Germany

No

No

╳
Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.