Author: OECD
Publisher: Org. for Economic Cooperation & Development
Published: 2017
Total Pages: 0
ISBN-13: 9789264283763
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This report is the second peer review of the Isle of Man conducted by the Global Forum. The Isle of Man underwent a combined Phase 1/ Phase 2 review in 2010 (Phase 1 on the legal and regulatory framework and Phase 2 on the implementation of EOIR in practice). This combined report was adopted by the Global Forum in January 2011 (referred to hereinafter as the January 2011 report). The combined review was conducted according to the terms of reference approved by the Global Forum in February 2010 (2010 ToR) and the Methodology used in the first round of reviews (2010 Methodology). The January 2011 report was initially published without ratings of the individual essential elements or any overall rating, as the Global Forum waited until a representative subset of reviews from across a range of Global Forum members had been completed in 2013 to assign and publish ratings for each of those reviews. The Isle of Man's January 2011 Report was part of this group of reports. Accordingly, in 2013, the January 2011 report was re-published to reflect the ratings for each element and the overall rating. This report is reflecting the legal and regulatory framework as at August 2017.