Liberia has met all aspects of the terms of reference (ToR) for the calendar year 2017 (year in review) that can be met in the absence of rulings being issued.
Liberia does not issue any type of rulings within the scope of the transparency framework. Theoretically, there is no impediment for Liberia to issue rulings, but in practice Liberia does not issue any rulings. In the event that Liberia put in place the administrative process or develop the administrative capacity to issue rulings, Liberia notes that it would implement the transparency framework obligations.
As no rulings were issued, no exchange of information was required under the transparency framework. No peer input was received in respect of the exchanges of information on rulings received from Liberia.