Global forum on transparency and exchange of information for tax purposes peer reviews. Curacao 2015. Phase 2, Implementation of the standard in practice, March 2015 (reflecting the legal and regulatory framework as at December 2014) :

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• Global forum on transparency and exchange of information for tax purposes: Curacao 2017 (second round) : peer review report on the exchange of information on request : November 2017 (reflecting the legal and regulatory framework as at August 2017).
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