Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. Saint Lucia 2012 : phase 1.

Table of Contents
About the Global Forum
Executive Summary
Introduction
	Information and methodology used for the peer review of Saint Lucia
	Overview of Saint Lucia
	Recent developments
Compliance with the Standards
	Availability of Information
		Overview
		A.1. Ownership and identity information
		A.2. Accounting records
		A.3. Banking information
	Access to Information
		Overview
		B.1. Competent Authority’s ability to obtain and provide information
		B.2. Notification requirements and rights and safeguards
	Exchanging Information
		Overview
		C.1. Exchange-of-information mechanisms
		C.2. Exchange-of-information mechanisms with all relevant partners
		C.3. Confidentiality
		C.4. Rights and safeguards of taxpayers and third parties
		C.5. Timeliness of responses to requests for information
Summary of Determinations and Factors Underlying Recommendations
Annex 1: Jurisdiction’s Response to the Review Report
Annex 2: List of All Exchange-of-Information Mechanisms in Force
Annex 3: List of all Laws, Regulations and other Relevant Material