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Transparency
The Organisation for Economic Co-operation and Development global forum has published nine new reports from the second round of peer reviews assessing compliance with the international standard on tax transparency and exchange of information on request. Costa Rica, Croatia, Lebanon, Malaysia, the Federated States of Micronesia and Nauru were rated ‘largely compliant’; Botswana and Vanuatu were ‘partially compliant’. Guatemala was rated ‘non-compliant’.
Correction – reverse charge
An error crept in at the late production stage of the magazine to the flowchart on page 22 in ‘Construction upheaval’, 8 August. At Q5 ‘Has your customer given you confirmation that it is an end user?’, the ‘yes’ and the ‘no’ were transposed and should be the other way round – ‘no’ and ‘yes’. We apologise to the author, Tim Palmer, and readers for any confusion caused. The chart on the website version of the article is correct.
