英文_OECD_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_87页_2mb

Summary of Peer Review Report: Honduras 2025 (Second Round)

Purpose

The second round review evaluates legal and regulatory compliance with the Exchange of Information on Request (EOIR) standard, focusing on transparency and international tax cooperation. This peer review assesses only the legal framework, with practical implementation reserved for a Phase 2 review scheduled for December 2027.

Key Determinations (Legal Framework Only)

Key Issues Identified

1. Ownership Information:

   • Legal entities, especially companies (Joint Stock Companies, Partnerships), allow bearer shares, hindering verification of beneficial ownership.
   • Dividend coupon system: Shareholders can detach shares from profits, complicating beneficial ownership tracking.
   • Unregistered entities: Legal personality not always linked to registration requirements.

2. Banking & Beneficial Ownership:

   • No clear retention rules for banking information after bank liquidation.
   • Customer Due Diligence (CDD) methods for identifying beneficial owners are incomplete (e.g., lack of guidance on trusts and co-operatives).

3. Access to Information:

   • Competent Authority struggles to access information held by professionals (lawyers, accountants) due to broad professional secrecy laws.
   • A ML framework conflicts with EOI obligations due to its broad interpretation of-tax treaties.

4. Exchange of Information Mechanisms:

   • The Multilateral Convention (MAAC) is not ratified (Honduras has five active EOIR partners).
   • Gaps in interpretating treaty obligations, limiting broader information sharing capabilities.

Recommendations

1. Element A.1: Ensure ownership and beneficial ownership information remains available even with bearer shares (paragraph 6).
2. Element A.2: Establish systems to keep complete accounting information during liquidation (paragraph 60).
3. Element B.1: Resolve conflicts between AML secrecy rules and EOI framework (particularly regarding professionals like lawyers and accountants; paragraph 9).
4. Element C.1: Ratify the Multilateral Convention into domestic law to expand EOI partners from five to 149 jurisdictions (paragraph 11).

Next Steps for Honduras

• Continue work on the “Tax Justice Law”, expected to improve transparency and beneficial ownership reporting.
• Pursue Multilateral Convention ratification to expand exchange relationships.

Summary Formed From:

• Global Forum Report Summary: https://www.oecd.org/tax/transparency
• Opened/Effective EOI Mechanisms for Honduras (Honduras⁠—Global Forum on Transparency and Exchange of Information for Tax Purposes, March 28, 2025)

For detailed technical analysis, refer to the full peer review report.