Albania has 42 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eighteen of those agreements comply with the minimum standard.

Andorra has eight tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Cyprus*, complies with the minimum standard.

Angola has two tax agreements in force, as reported in its response to the Peer Review questionnaire. Both of those agreements comply with the minimum standard.

Anguilla has no tax agreements, as reported in its response to the Peer Review questionnaire.

Antigua and Barbuda has three tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Antigua and Barbuda identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners. None of those agreements comply with the minimum standard.

Argentina has 21 tax agreements in force, as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.

Armenia has 49 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Aruba has one tax agreement in force, the agreement with Netherlands, as reported in its response to the Peer Review questionnaire. The agreement does not comply with the minimum standard.

Australia has 45 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-two of those agreements comply with the minimum standard.

Austria has 90 tax agreements in force, as reported in its response to the Peer Review questionnaire Austria indicated in its response that the agreement with Chinese Taipei is an Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Austrian Chamber of Commerce and the Taipei Chamber of Commerce.. Twenty-six of those agreements comply with the minimum standard.

The Bahamas has no tax agreements, as reported in its response to the Peer Review questionnaire.

Bahrain has 44 tax agreements in force, Bahrain has also concluded an agreement with Switzerland, which entered into force on 27 July 2021. Therefore, as of that date, Bahrain has 45 tax agreements in force. The agreement with Switzerland complies with the minimum standard. as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Barbados has 31 tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Barbados identified 40 "agreements" in its List of Tax agreements: 30 bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners. One of those agreements, the agreement with Mauritius, complies with the minimum standard.

Belarus has 72 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.

Belgium has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-nine of those agreements comply with the minimum standard.

Belize has five tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Belize identified thirteen "agreements" in its List of Tax agreements: three bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners. None of those agreements comply with the minimum standard.

Benin has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners. Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. In total, Benin identified nine "agreements" in its list of tax agreements: two bilateral agreements and the UEMOA concluded with seven of its treaty partners. None of those agreements comply with the minimum standard.

Bermuda has four tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Bosnia-Herzegovina has 38 tax agreements in force, as reported in its response to the Peer Review questionnaire. Sixteen of those agreements comply with the minimum standard.

Botswana has 19 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with the United Arab Emirates, complies with the minimum standard.

Brazil has 35 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.

British Virgin Islands has one tax agreement in force, the agreement with Switzerland, as reported in its response to the Peer Review questionnaire. The agreement does not comply with the minimum standard.

Brunei Darussalam has 18 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Bulgaria has 71 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.

Burkina Faso has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners. Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. In total, Burkina Faso identified nine "agreements" in its List of Tax agreements: two bilateral agreements and the UEMOA concluded with seven of its treaty partners. None of those agreements comply with the minimum standard.

Cabo Verde has five tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Senegal, complies with the minimum standard.

Cameroon has six tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Canada has 94 tax agreements in force, This includes an Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada. as reported in its response to the Peer Review questionnaire. Thirty-six of those agreements comply with the minimum standard.

The Cayman Islands has no tax agreements, as reported in its response to the Peer Review questionnaire.

Chile has 33 tax agreements in force, as reported in its response to the Peer Review questionnaire. Five of those agreements comply with the minimum standard.

China has 102 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.

Colombia has eleven tax agreements in force Colombia has also concluded an agreement with Italy, which entered into force on 6 October 2021. Therefore, as of that date, Colombia has twelve tax agreements in force. The agreement with Italy complies with the minimum standard. as reported in its response to the Peer Review questionnaire, including the Decision 578 of the Andean Community Commission (Decision 578) for the members of the Andean Community (the Andean Community Agreement). The Decision of the Commission of the Andean Community 578 on the regime for the avoidance of double taxation and the prevention of fiscal evasion, adopted on 4 May 2004. The current members of the Andean Community are Bolivia*, Colombia, Ecuador* and Peru. In total, Colombia identified thirteen “agreements” in its List of Tax agreements: ten bilateral agreements and the Andean Community Agreement. One of those agreements, the agreement with the United Kingdom, complies with the minimum standard.

Congo has three tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.

The Cook Islands has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Costa Rica has three tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Côte d'Ivoire has twelve tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners. Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. In total, Côte d’Ivoire identified 18 "agreements" in its List of Tax agreements: eleven bilateral agreements and the UEMOA.

Croatia has 66 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Japan, complies with the minimum standard.

Curaçao has four tax agreements in force as reported in its response to the Peer Review Questionnaire. One of those agreements, the agreement with Malta, complies with the minimum standard.

The Czech Republic has 92 tax agreements in force The Czech Republic continues to apply the agreement with former Serbia and Montenegro to both Serbia and Montenegro. as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements One of these agreements, the agreement with former Serbia and Montenegro complies with the minimum standard only in relation to Serbia. The Czech Republic has indicated that discussions are ongoing to implement the minimum standard in the agreement with Montenegro. comply with the minimum standard.

The Democratic Republic of the Congo has two tax agreements in force as reported in its response to the Peer Review questionnaire. Neither of those agreements comply with the minimum standard.

Denmark has 72 tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with the Faroe Islands, Finland, Iceland, Norway and Sweden (the Nordic Convention). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, Denmark identified 76 "agreements" in its List of Tax agreements: 71 bilateral agreements and the Nordic Convention concluded with five treaty partners. Thirty of those agreements, including the Nordic Convention, comply with the minimum standard.

Djibouti has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Dominica has two tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Dominica identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement. Neither of those agreements comply with the minimum standard.

The Dominican Republic has two tax agreements in force as reported in its response to the Peer Review questionnaire. Neither of those agreements comply with the minimum standard.

Egypt has 59 Egypt indicated in its response to the Peer Review questionnaire that the agreement between the Arab Republic of Egypt and the Council of Ministers of Serbia and Montenegro was inherited between Serbia and has been counted as two separate agreements. tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-four of those agreements comply with the minimum standard.

Estonia has 61 tax agreements in force as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.

Eswatini has seven tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Lesotho*, complies with the minimum standard.

The Faroe Islands has five tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, Finland, Iceland, Norway and Sweden (the Nordic Convention). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, the Faroe Islands identified nine "agreements" in its List of Tax agreements: four bilateral agreements and the Nordic Convention concluded with five treaty partners. Three of those agreements, including the Nordic Convention, comply with the minimum standard.

Finland has 73 tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, the Faroe Islands, Iceland, Norway and Sweden (the Nordic Convention). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, Finland identified 77 "agreements" in its List of Tax agreements: 72 bilateral agreements and the Nordic Convention concluded with five treaty partners. Thirty-six of those agreements, including the Nordic Convention, comply with the minimum standard.

France has 119 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-one of those agreements comply with the minimum standard.

Gabon has six tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Georgia has 56 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-three of those agreements, comply with the minimum standard.

Germany has 95 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements As of 29 June 2021, a fifth agreement (the agreement with Estonia) also complies with the minimum standard. As of 29 October 2021, a sixth agreement (the agreement with Liechtenstein) also complies with the minimum standard. , comply with the minimum standard.

Gibraltar has one tax agreement in force, the agreement with the United Kingdom, as reported in its response to the Peer Review questionnaire. This agreement complies with the minimum standard.

Greece has 57 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Greenland has four tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with the Faroe Islands, complies with the minimum standard.

Grenada has four tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Grenada identified thirteen "agreements" in its List of Tax agreements: three bilateral agreements and the CARICOM Agreement. None of those agreements comply with the minimum standard.

Guernsey has 14 tax agreements in force as reported in its response to the Peer Review questionnaire. Ten of those agreements comply with the minimum standard.

Haiti has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Honduras has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Hong Kong (China) has 42 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.

Hungary has 82 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Iceland has 41 tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, the Faroe Islands, Finland, Norway and Sweden (the Nordic Convention). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, Iceland identified 45 "agreements" in its List of Tax agreements: 40 bilateral agreements and the Nordic Convention concluded with five treaty partners. Twenty-five of those agreements, including the Nordic Convention, comply with the minimum standard.

India has 95 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-two of those agreements comply with the minimum standard.

Indonesia has 70 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-one of those agreements comply with the minimum standard.

Ireland has 73 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty of those agreements comply with the minimum standard.

The Isle of Man has ten tax agreements in force as reported in its response to the Peer Review questionnaire. Six of those agreements comply with the minimum standard.

Israel has 58 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-eight of those agreements comply with the minimum standard.

Italy has 100 tax agreements in force as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.

Jamaica has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Jamaica identified 24 "agreements" in its List of Tax agreements: 14 bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners. One of those agreements, the agreement with Japan, complies with the minimum standard.

Japan has 75 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-four of those agreements comply with the minimum standard.

Jersey has 15 tax agreements in force as reported in its response to the Peer Review questionnaire. Eight of those agreements comply with the minimum standard.

Jordan has 37 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifteen of those agreements comply with the minimum standard.

Kazakhstan has 55 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-three of those agreements comply with the minimum standard.

Kenya has 15 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Korea has 94 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-one of those agreements comply with the minimum standard.

Latvia has 62 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-four of those agreements comply with the minimum standard.

Liberia has one tax agreement in force, the agreement with Germany, as reported in its response to the Peer Review questionnaire. This agreement does not comply with the minimum standard.

Liechtenstein has 21 tax agreements in force as reported in its response to the Peer Review questionnaire. Sixteen of those agreements comply with the minimum standard.

Lithuania has 56 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-three of those agreements comply with the minimum standard.

Luxembourg has 83 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-six of those agreements comply with the minimum standard.

Macau (China) has four tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Malaysia has 73 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those, the agreement with Cambodia*, complies with the minimum standard.

The Maldives has one tax agreement in force, the agreement with the United Arab Emirates, as reported in its response to the Peer Review questionnaire. This agreement does not comply with the minimum standard.

Malta has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-three of those agreements comply with the minimum standard.

Mauritius has 44 tax agreements in force Mauritius also concluded a new agreement with Lesotho* in 2021. This agreement was not in force on 31 May 2021 and has therefore not been assessed for the purposes of the 2021 Action 6 peer review., as reported in its response to the Peer Review questionnaire. Twelve of those agreements comply with the minimum standard.

Mexico has 60 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.

Monaco has ten tax agreements in force, as reported in its response to the Peer Review questionnaire. Six of those agreements comply with the minimum standard.

Mongolia has 25 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Montenegro has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Montserrat has two tax agreements in force, as reported in its response to the Peer Review questionnaire. Neither of those agreements comply with the minimum standard.

Morocco has 57 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners (the UMA Agreement). In total, Morocco identified 60 “agreements” in its List of Tax agreements: 56 bilateral agreements and the UMA Agreement concluded with four of its treaty partners. None of those agreements comply with the minimum standard.

Namibia has eleven tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

The Netherlands has 94 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-five of the Netherlands’ agreements comply with the minimum standard.

New Zealand has 40 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-one of those agreements comply with the minimum standard.

Nigeria has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

The Republic of North Macedonia has 48 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Norway has 85 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, the Faroe Islands, Finland, Iceland and Sweden (the “Nordic Convention”). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, Norway identified 89 "agreements" in its List of Tax agreements: 84 bilateral agreements and the Nordic Convention concluded with five of its treaty partners. Twenty-one of those agreements, including the Nordic Convention, comply with the minimum standard.

Oman has 35 tax agreements in force, as reported in its response to the Peer Review questionnaire. Nine of those agreements comply with the minimum standard.

Pakistan has 67 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-nine of those agreements comply with the minimum standard.

Panama has 17 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Israel, complies with the minimum standard.

Papua New Guinea has ten tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Paraguay has five tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Uruguay, complies with the minimum standard.

Peru has nine tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Decision 578 of the Andean Community Commission (Decision 578) for the members of the Andean Community (the Andean Community Agreement). The Decision of the Commission of the Andean Community 578 on the regime for the avoidance of double taxation and the prevention of fiscal evasion, adopted on 4 May 2004. The current members of the Andean Community are Bolivia*, Colombia, Ecuador* and Peru. In total, Peru identified eleven “agreements” in its List of Tax agreements: eight bilateral agreements and the Andean Community Agreement. One of those agreements, the agreement with Japan, complies with the minimum standard.

Poland has 82 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-eight of those agreements comply with the minimum standard.

Portugal has 78 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements comply with the minimum standard.

Qatar has 78 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-nine of those agreements comply with the minimum standard.

Romania has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Spain, complies with the minimum standard.

The Russian Federation has 85 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-six of those agreements comply with the minimum standard.

Saint Kitts and Nevis has nine tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Saint Kitts and Nevis identified 14 “agreements" in its List of Tax agreements: four bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners. None of those agreements comply with the minimum standard.

Saint Lucia has two tax agreements, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Saint Lucia identified 11 "agreements" in its List of Tax agreements: one bilateral agreement and the CARICOM Agreement concluded with ten of its treaty partners. Neither of those agreements comply with the minimum standard.

Saint Vincent and the Grenadines has three tax agreements, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Saint Vincent and the Grenadines identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners.None of those agreements comply with the minimum standard.

Samoa has one tax agreement in force, the agreement with New Zealand, as reported in its response to the Peer Review questionnaire. This agreement complies with the minimum standard.

San Marino has 23 tax agreements in force, as reported in its response to the Peer Review questionnaire. Ten of those agreements comply with the minimum standard.

Saudi Arabia has 54 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-two of those agreements comply with the minimum standard.

Senegal has 19 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners. One of those agreements, the agreement with Luxembourg, complies with the minimum standard.

Serbia has 61 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements comply with the minimum standard.

The Seychelles has 28 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Sierra Leone has three tax agreements in force, as reported in its response to the Peer Review questionnaire.

Singapore has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-five of those agreements comply with the minimum standard.

The Slovak Republic has 69 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-two of those agreements comply with the minimum standard.

Slovenia has 59 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-four of those agreements comply with the minimum standard.

South Africa has 79 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Spain has 94 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.

Sri Lanka has 43 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.

Sweden has 81 tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, the Faroe Islands, Finland, Iceland and Norway (the “Nordic Convention”). See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, 2008 and 2018). In total, Sweden identified 85 "agreements" in its List of Tax agreements: 80 bilateral agreements and the Nordic Convention concluded with five treaty partners. Three of those agreements, including the Nordic Convention, comply with the minimum standard.

Switzerland has 107 tax agreements in force as reported in its response to the Peer Review questionnaire. Fourteen of those agreements comply with the minimum standard.

Thailand has 61 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.

Trinidad and Tobago has 17 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment, St. Michael Barbados, 6 July 1994; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Trinidad and Tobago identified 26 "agreements" in its List of Tax agreements: 16 bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners.

Tunisia has 56 tax agreements in force as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners (the UMA Agreement). In total, Tunisia identified 59 "agreements" in its List of Tax agreements: 55 bilateral agreements and the UMA Agreement concluded with four of its treaty partners. None of those agreements comply with the minimum standard.

Turkey has 87 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Rwanda*, complies with the minimum standard.

The Turks and Caicos Islands has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Ukraine has 75 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-one of those agreements comply with the minimum standard.

The United Arab Emirates has 105 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-eight of those agreements comply with the minimum standard.

The United Kingdom has 131 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifty-three of those agreement comply with the minimum standard.

The United States has 66 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Uruguay has 22 tax agreements in force as reported in its response to the Peer Review questionnaire. Fourteen of those agreements comply with the minimum standard.

Viet Nam has 76 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Zambia has 23 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Switzerland, complies with the minimum standard.