1887
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  • 23 Apr 2020
  • OECD, Inter-American Center of Tax Administrations, United Nations Economic Commission for Latin America and the Caribbean, Inter-American Development Bank
  • Pages: 300
This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the...
This peer review covers Belize’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...
Belize was first reviewed during the 2017/2018 peer review. This report is supplementary to Belize’s 2017/2018 peer review report (OECD, 2018[1]). There is no reporting requirement for CbC in Belize yet.
1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
The pension system consists of an earnings-related defined-benefit component and a retirement grant for those with some but insufficient contributions. For those with inadequate income there is a non-contributory pension.
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