Guidance note 11 on addressing taxpayer confidentiality in EITI reporting
Guidance note 11
|Please note that this guidance refers to the 2013 Standard. In most cases, the requirements remain the same and the guidance valid. An updated version reflecting the 2016 Standard will follow soon.|
Government entities participating in the EITI may be subject to restrictions on the disclosure of taxpayer information due to constitutional or legal taxpayer confidentiality and privacy provisions. This guidance note sets out options for addressing this issue, drawing on experience from EITI implementing countries.
- Case study - Peru