Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings

Foreword
Abbreviations and acronyms
Executive Summary
	Context for the exchange of information on tax rulings (the “transparency framework”)
	Scope of this review
	Key findings
	Next steps
	Notes
1 The review of the BEPS Action 5 standard on the exchange of information on certain tax rulings
	Overview of the peer review on the exchange of information on tax rulings
	Outline of the key aspects assessed in the annual report
		A. The information gathering process
		B. The exchange of information
		C. Statistics
		D. Exchange of information on IP regimes
		Response to the report
	Notes
2 Country profiles
	Andorra
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Angola
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Argentina
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Aruba
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Australia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Austria
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Barbados
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Belgium
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Belize
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Benin
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Botswana
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Brazil
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Brunei Darussalam
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Bulgaria
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Burkina Faso
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Cameroon
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Canada
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Chile
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	China (People’s Republic of)
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Colombia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Congo
		Introduction
		A. The information gathering process
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Costa Rica
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Côte d’Ivoire
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Croatia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Curaçao
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Czech Republic
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Democratic Republic of Congo
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Denmark
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Djibouti
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Egypt
		Introduction
		A. The information gathering process
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Estonia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
			Notes
	Finland
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
			Notes
	France
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
			Notes
	Gabon
		Introduction
		A. The information gathering process
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Georgia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Germany
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Greece
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Guernsey
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Haiti
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Hong Kong (China)
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
			Notes
	Hungary
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Iceland
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	India
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Indonesia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Ireland
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Isle of Man
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Israel
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Italy
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Jamaica
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Japan
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Jersey
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Jordan
		Introduction
		A. The information gathering process
		B. The exchange of information
		D. Statistics (ToR IV)
		E. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Kazakhstan
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Kenya
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Korea
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Latvia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Liberia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Liechtenstein
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Lithuania
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Luxembourg
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Macau (China)
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Malaysia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Maldives
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Malta
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Mauritius
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Mexico
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Monaco
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Mongolia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Montserrat
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	The Netherlands
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	New Zealand
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Nigeria
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Norway
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Oman
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Pakistan
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Panama
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Papua New Guinea
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Paraguay
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Peru
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	The Philippines
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Poland
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Portugal
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Qatar
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
		Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Romania
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Russian Federation
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Saint Kitts and Nevis
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Saint Lucia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	San Marino
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
			IP regime
			New companies regime
			High tech regime
		Summary of recommendations on implementation of the transparency framework
			Jurisdiction’s response and recent developments
		Notes
	Saudi Arabia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Senegal
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Serbia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Seychelles
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Sierra Leone
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Singapore
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Slovak Republic
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
			Summary of recommendations on implementation of the transparency framework
		Notes
	Slovenia
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	South Africa
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Spain
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Sri Lanka
		Introduction
		A. The information gathering process
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Sweden
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Switzerland
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Thailand
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Trinidad & Tobago
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Tunisia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
	Turkey
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
			Technology development zone regime
			5/B regime
		Summary of recommendations on implementation of the transparency framework
		Notes
	Ukraine
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	United Kingdom
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	United States
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Uruguay
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
			Benefits under law 16.906 for biotechnology
			Benefits under lit S art. 52 for biotechnology and for software
			Free zones
		Summary of recommendations on implementation of the transparency framework
		Notes
	Viet Nam
		Introduction
		A. The information gathering process
			Past rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1, I.4.2.2)
			Future rulings (ToR I.4.1.1, I.4.1.2, I.4.2.1)
			Review and supervision (ToR I.4.3)
			Conclusion on section A
		B. The exchange of information
			Legal basis for spontaneous exchange of information (ToR II.5.1, II.5.2)
			Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)
			Conclusion on section B
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
		Notes
	Zambia
		Introduction
		A. The information gathering process
		B. The exchange of information
		C. Statistics (ToR IV)
		D. Matters related to intellectual property regimes (ToR I.4.1.3)
		Summary of recommendations on implementation of the transparency framework
References