OECD_税务透明度和信息交换全球论坛：贝宁2026年（第二轮，第一阶段）：关于应要求交换信息的同行审议报告-.pdfVIP

PeerReviewReportontheExchangeofInformation

onRequest

BENIN

2026(SecondRound,Phase1)

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GlobalForumonTransparencyand

ExchangeofInformationforTaxPurposes:

Benin2026(SecondRound,Phase1)

PeerReviewReportontheExchangeofInformationon

Request

GLOBALFORUMONTRANSPARENCYANDEXCHANGEOFINFORMATIONFORTAXPURPOSES:BENIN2026(SECONDROUND,PHASE1)©OECD2026

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ThispeerreviewreportwasapprovedbythePeerReviewandMonitoringGroupoftheGlobalForumon

TransparencyandExchangeofInformationforTaxPurposes(GlobalForum)on11December2025and

adoptedbytheGlobalForummemberson16January2026.ItwaspreparedforpublicationbytheGlobal

ForumSecretariat.

Thisdocument,aswellasanydataandmapincludedherein,arewithoutprejudicetothestatusofor

sovereigntyoveranyterritory,tothedelimitationofinternationalfrontiersandboundariesandtothename

ofanyterritory,cityorarea.

ThestatisticaldataforIsraelaresuppliedbyandundertheresponsibilityoftherelevantIsraeliauthorities.

TheuseofsuchdatabytheOECDiswithoutprejudicetothestatusoftheGolanHeights,EastJerusalem

andIsraelisettlementsintheWestBankunderthetermsofinternationallaw.

NotebytheRepublicofTürkiye

Theinformationinthisdocumentwithreferenceto“Cyprus”relatestothesouthernpartoftheIsland.There

isnosingleauthorityrepresentingbothTurkishandGreekCypriotpeopleontheIsland.Türkiyerecognises

theTurkishRepublicofNorthernCyprus(TRNC).Untilalastingandequitablesolutionisfoundwithinthe

contextoftheUnitedNations,Türkiyeshallpreserveitspositionconcerningthe“Cyprusissue”.

NotebyalltheEuropeanUnionMemberStatesoftheOECDandtheEuropeanUnion

TheRepublicofCyprusi