TY - GEN TI - Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : : Montserrat 2014 SN - 978-92-61-21777-5 U1 - OCDE 354.7297500724 G5623g-f 2014 PY - 2014/// CY - Paris, Francia : PB - Organisation for Economic Co-operation and Development, KW - RELACIONES FISCALES INTERGUBERNAMENTALES KW - MONTSERRAT KW - IMPUESTOS N1 - "phase 2: Implementation of the standard in practice"; "August 2014 (reflecting the legal and regulatory framework as at may 2014)" ER -