Liberia is a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes and is White-Listed with the Organization for Economic Co-operation and Development (OECD) as a result of signing the requisite number of Tax Information Exchange Agreements (TIEAs). Jurisdictions having signed at least 12 agreements that meet the internationally agreed tax standard are considered to have substantially implemented that standard.
Liberia has signed the following TIEAs:
• Netherlands – (In Force 17 May 2012)
• UK – (In Force 30 March 2012)
• Finland – (In Force 12 June 2012)
• Denmark – (In Force 18 May 2012)
• Faroe Islands – (In Force 23 May 2012)
• Greenland
• Iceland – (In Force 30 December 2012)
• Norway – (In Force 17 May 2012)
• Sweden – (In Force 4 May 2012)
• Portugal
• France – (In Force 30 December 2011)
• Ghana (ECOWAS)
• Australia – (In Force 23 May 2012)
• India – (In Force 30 March 2012)
• South Africa – (In Force 7 July 2013)
• Poland
• UK – (In Force 30 March 2012)
• Finland – (In Force 12 June 2012)
• Denmark – (In Force 18 May 2012)
• Faroe Islands – (In Force 23 May 2012)
• Greenland
• Iceland – (In Force 30 December 2012)
• Norway – (In Force 17 May 2012)
• Sweden – (In Force 4 May 2012)
• Portugal
• France – (In Force 30 December 2011)
• Ghana (ECOWAS)
• Australia – (In Force 23 May 2012)
• India – (In Force 30 March 2012)
• South Africa – (In Force 7 July 2013)
• Poland
Liberia has a Double Taxation Agreement (DTA) with Germany – (In Force 24 April 1975).
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