Global forum on transparency and exchange of information for tax purposes. Vanuatu 2019 (second round) : peer review report on the exchange of information on request.

Table of contents Reader’s guide Abbreviations and acronyms Executive summary Overview of Vanuatu Part A: Availability of information A.1. Legal and beneficial ownership and identity information A.2. Accounting records A.3. Banking information Part B: Access to information B.1. Competent authority’s ability to obtain and provide information B.2. Notification requirements, rights and safeguards Part C: Exchanging information C.1. Exchange of information mechanisms C.2. Exchange of information mechanisms with all relevant partners C.3. Confidentiality C.4. Rights and safeguards of taxpayers and third parties C.5. Requesting and providing information in an effective manner Annex 1: List of in-text recommendations Annex 2: List of Vanuatu’s EOI mechanisms Annex 3: Methodology for the review Annex 4: Vanuatu’s response to the review report