1 Table of Contents: “... of conduct for sharing and gig economy platforms -- Current tax administration approaches and limitations...”

2 “...'s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct...”

3 “... laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits...”

4 “... and exchange of information on request in Serbia, as part of the second round of reviews conducted...”

5 “... and exchange of information on request in Pakistan, as part of the second round of reviews conducted...”

6 “... and exchange of information on request in Poland, as part of the second round of reviews conducted...”

7 “... and exchange of information on request in Latvia, as part of the second round of reviews conducted...”

8 “... and exchange of information on request in Thailand, as part of the second round of reviews conducted...”

9 “... and exchange of information on request in Georgia, as part of the second round of reviews conducted...”

10 “... and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global...”

11 “... and exchange of information on request in Bulgaria, as part of the second round of reviews conducted...”

12 “... and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global...”

13 “... and exchange of information on request in Romania, as part of the second round of reviews conducted...”

14 “... and exchange of information on request in Cameroon, as part of the second round of reviews conducted...”

15 “... conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016...”

16 “... conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016...”

17 “... of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted...”

18 “... of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum...”

19 “... of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum...”

20 “... with the information and documents contained in this handbook as it will assist in conducting proper and fair...”