Trinidad and Tobago 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.
Trinidad and Tobago cannot legally issue any type of rulings within the scope of the transparency framework.
As no rulings were issued, no exchange of information was required. No peer input was received in respect of the exchanges of information on rulings received from Trinidad and Tobago.