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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Samoa.
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This report examines Samoa's legal and regulatory framework for the exchange of tax information.
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As of October 2010, Samoa has not signed nor acceded to UNCAC. It has been a member of the APG since 2000. Samoa’s legal system is based on English common law with some local customary law. Its criminal bribery offences have not been externally ...
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