... your login credentials do not authorize you to access this content in the selected format. Access to this content in this format requires a current subscription or a prior purchase. Please select the WEB or READ option instead (if available). Or consider purchasing the publication.
A. Progress in the implementation of the minimum standard
Samoa has one tax agreement in force, the agreement with New Zealand, as reported in its response to the Peer Review questionnaire. This agreement complies with the minimum standard.
B. Conclusion
No jurisdiction has raised any concerns about their agreements with Samoa.
Summary of the jurisdiction response – Samoa
1.Treaty partners
2. Compliance with the standard
3. Signature of a complying instrument
4. Minimum standard provision used
1
New Zealand
Yes other
PPT
╳
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.