Global forum on transparency and exchange of information for tax purposes peer reviews : Samoa 2015
- París, Francia : Organisation for Economic Co-operation and Development, 2015
- 121 p. ; 23 cm.
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Review report / Organisation for Economic Co-operation and Development .
Phase 2: implementation of the estandard in pactice October 2015 (reflecting the legal and regulatory framework as at August 2015)