税务透明度和信息交流全球论坛：洪都拉斯2025（第二轮）：关于应要求交换信息的同行审议报告

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSES: HONDURAS 2025 (SECOND ROUND) © OECD 2025Global Forum on Transparency andExchange of Information for Tax Purposes:Honduras 2025 (Second Round)Peer review report on the exchange of information on requestPUBE GLOBAL FORUM ON TRANSPARENCY ANDEXCHANGE OF INFORMATION FOR TAX PURPOSES: HONDURAS 2025 (SECOND ROUND) © OECD 2025This peer review report was approved by the Peer Review and Monitoring Group of the Global Forum onTransparency and Exchange of Information for Tax Purposes (Global Forum) on13 June2025 andadopted by the Global Forum members on11 July2025. It was prepared for publication by the GlobalForum Secretariat.This document, as well as any data and map included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law.Note by the Republic of TürkiyeThe information in this document with reference to “Cyprus” relates to the southern part of the Island. Thereis no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognisesthe Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within thecontext of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”.Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye.The information in this document relates tothe area under the effective control of the Government of theRepublic of Cyprus.Please cite this publication as:OECD (2025), Global Forum on Transparency and Exchange ofInformation for Tax Purposes: Honduras 2025 (Second Round): Peer Review Report on the Exchangeof Information on Request, Global Forum on Transparency and Exchange of Information for TaxPurposes, OECD Publishing, Paris,https://doi.org/10.1787/a78756b9-enPhoto credits:OECD with cover illustration by Renaud Madignier.Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html.@OECD 2025Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the termsof this licence (https://creativecommons.org/licenses/by/4.0/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between theoriginal work and the translation, only the text of original work should be considered valid.Adaptations–you mustcite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressedand arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permissionfrom the third party and for any claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules 2012.The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSES: HONDURAS 2025 (SECOND ROUND) © OECD 2025Table of contentsAbbreviations and acronymsReader’s guideExecutive summarySummary of determinations and recommendationsOverview of HondurasA : Availability of informationA.1 Legal and beneficial ownership and identity informationA.2 Accounting recordsA.3 Banking InformationB Access to informationB.1 Competent authority’s ability to obtain and provide informationB.2 Notification requirements, rights and safeguardsC Exchange of informationC.1 Exchange of information mechanismsC.2 Exchange ofinformation mechanisms with all relevant partnersC.3 ConfidentialityC.4 Rights and safeguards of taxpayers and third partiesC.5 Requesting and providing information in an effective mannerAnnex 1. List of in-text recommendationsAnnex 2. List of Honduras’ EOI mechanismsAnnex 3. Methodology for the reviewAnnex 4. Honduras’ response to the review report 45710141818444954546365657071737479808285 GLOBAL FORUM ON TRANSPARENCY ANDEXCHANGE OF INFORMATION FOR TAX PURPOSES