Sélectionner | Date Date | Titre Titre | |||
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework). |
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland. |
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands. |
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize. |
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review)
This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina. |
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19 Jul 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia. |
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28 Mar 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1)
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework). |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kuwait 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Kuwait. It refers to Phase 1 only (Legal and Regulatory Framework). |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Israel. It refers to Phase 1 only (Legal and Regulatory Framework). |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Maldives 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the Maldives. It refers to Phase 1 only (Legal and Regulatory Framework). |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Slovenia 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Slovenia. |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Morocco 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Morocco. |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2022 (Second Round, Combined Review)
This publication contains the 2022 Second Round Combined Peer Review on the Exchange of Information on Request for South Africa. |
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09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Türkiye 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Türkiye. |
Global Forum on Transparency and Exchange of Information for Tax Purposes
Peer Reviews
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing.
The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum’s work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating.
The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Anglais Egalement disponible en : Français
- ISSN : 2219469X (en ligne)
- https://doi.org/10.1787/2219469x
21 - 40 of 424 results
Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1)
OCDE
19 Jul 2023
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round)
OCDE
19 Jul 2023
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round)
OCDE
19 Jul 2023
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round)
OCDE
19 Jul 2023
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review)
OCDE
19 Jul 2023
This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round)
OCDE
19 Jul 2023
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1)
OCDE
28 Mar 2023
This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kuwait 2022 (Second Round, Phase 1)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Kuwait. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2022 (Second Round, Phase 1)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Israel. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Maldives 2022 (Second Round, Phase 1)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the Maldives. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Slovenia 2022 (Second Round)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Slovenia.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Morocco 2022 (Second Round)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Morocco.
Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2022 (Second Round, Combined Review)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Combined Peer Review on the Exchange of Information on Request for South Africa.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Türkiye 2022 (Second Round)
OCDE
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Türkiye.