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                                    Faroe Islands


                                  1. 15-July-2020

                                    English

                                    Making Dispute Resolution More Effective - MAP Peer Review Report, the Faroe Islands (Stage 1) - Inclusive Framework on BEPS: Action 14

                                    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Faroe Islands.
                                  2. 15-July-2019

                                    English

                                    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

                                    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

                                  3. 18-January-2019

                                    English

                                    The Faroe Islands and Greenland join the Inclusive Framework on BEPS

                                    The Inclusive Framework on BEPS welcomes the Faroe Islands and Greenland bringing to 127 the total number of countries and jurisdictions participating on an equal footing in the Project.

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                                  4. 7-August-2015

                                    English

                                    Tax Information Exchange Agreements (TIEAs)

                                    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

                                  5. 15-December-2011

                                    English

                                    Tax: Uruguay’s tax transparency improving, says OECD’s Gurría

                                    Uruguay has signed 7 new agreements providing for the exchange of tax information, showing its willingness to implement the global standards.

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                                  6. 24-March-2011

                                    English

                                    OECD Territorial Reviews: NORA Region: The Faroe Islands, Greenland, Iceland and Coastal Norway

                                    The NORA region is a transnational area comprising the Faroe Islands, Greenland, Iceland and coastal Norway. This review recommends strengthening co-operation across the region to improve accessibility, diversify the economic base, and ensure sustainable development of fisheries.

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                                  7. 23-June-2010

                                    English, , 108kb

                                    Agreement between the Faroes and Monaco for the exchange of information relating to tax matters

                                    Agreement between the Faroes and Monaco for the exchange of information relating to tax matters

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                                  8. 19-May-2010

                                    English, , 114kb

                                    Agreement between the Faroe Islands and Antigua & Barbuda for the exchange of information relating to tax matters

                                    Agreement between the Faroe Islands and Antigua & Barbuda for the exchange of information relating to tax matters

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                                  9. 19-May-2010

                                    English, , 92kb

                                    Agreement between the Faroe Islands and Dominica for the exchange of information relating to tax matters

                                    Agreement between the Faroe Islands and Dominica for the exchange of information relating to tax matters

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                                  10. 19-May-2010

                                    English, , 115kb

                                    Agreement between the Faroe Islands and St. Lucia for the exchange of information relating to tax matters

                                    Agreement between the Faroe Islands and St. Lucia for the exchange of information relating to tax matters

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