| Mark | Date Date | Title Title | |||
|---|---|---|---|---|---|
| 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. |
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| 09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Barbados 2022 (Second Round, Supplementary Report)
This publication contains the 2022 Second Round Supplementary Peer Review on the Exchange of Information on Request for Barbados. |
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| 09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Iceland 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Iceland. |
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| 09 Nov 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: British Virgin Islands 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the British Virgin Islands. |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Pakistan. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Finland 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Finland. |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Ecuador. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Poland. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal. |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sint Maarten. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 16 Aug 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sweden 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sweden. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 12 Apr 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: El Salvador 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request of El Salvador. It refers to Phase 1 only (Legal and Regulatory Framework). |
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| 12 Apr 2022 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Gabon 2022 (Second Round, Phase 1)
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request of Gabon. It refers to Phase 1 only (Legal and Regulatory Framework). |
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.
English Also available in: French
- Forthcoming titles
- ISSN: 2219469X (online)
- https://doi.org/10.1787/2219469x
1 - 20 of 391 results
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kuwait 2022 (Second Round, Phase 1)
OECD
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)
OECD
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)
OECD
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)
OECD
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)
OECD
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)
OECD
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)
OECD
09 Nov 2022
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: Barbados 2022 (Second Round, Supplementary Report)
OECD
09 Nov 2022
This publication contains the 2022 Second Round Supplementary Peer Review on the Exchange of Information on Request for Barbados.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Iceland 2022 (Second Round)
OECD
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Iceland.
Global Forum on Transparency and Exchange of Information for Tax Purposes: British Virgin Islands 2022 (Second Round)
OECD
09 Nov 2022
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the British Virgin Islands.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Pakistan. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Finland 2022 (Second Round)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Finland.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Ecuador. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Poland. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sint Maarten. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sweden 2022 (Second Round, Phase 1)
OECD
16 Aug 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sweden. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: El Salvador 2022 (Second Round, Phase 1)
OECD
12 Apr 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request of El Salvador. It refers to Phase 1 only (Legal and Regulatory Framework).
Global Forum on Transparency and Exchange of Information for Tax Purposes: Gabon 2022 (Second Round, Phase 1)
OECD
12 Apr 2022
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request of Gabon. It refers to Phase 1 only (Legal and Regulatory Framework).