Mark | Date Date | Title Title | |||
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011
This publication reviews the quality of Saint Kitts and Nevis' legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011
This publication reviews the quality of Luxembourg's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011
This publication reviews the quality of Liechtenstein's legal and regulatory framework for the exchange of information for tax purposes. |
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26 Oct 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Former Yugoslav Republic of Macedonia (FYROM) 2011
This publication reviews the quality of the Former Yugoslav Republic of Macedonia's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2011
This publication reviews the quality of Curaçao's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2011
This publication reviews the quality of the British Virgin Islands' legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bahrain 2011
This publication reviews the quality of Bahrain's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011
This publication reviews the quality of Austria's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011
This publication reviews the quality of Antigua and Barbuda's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011
This publication reviews the quality of Anguilla's legal and regulatory framework for the exchange of information for tax purposes. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011
This publication reviews the quality of Andorra's legal and regulatory framework for the exchange of information for tax purposes. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2011
This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011
This publication reviews the quality of Italy's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Isle of Man 2011
This publication reviews the quality of the Isle of Man's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011
This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011
This publication reviews the quality of Switzerland's legal and regulatory framework for the exchange of information for tax purposes. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Singapore 2011
This publication reviews the quality of Singapore's legal and regulatory framework for the exchange of information for tax purposes. |
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07 Jun 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2011
This publication reviews the quality of Hungary's legal and regulatory framework for the exchange of information for tax purposes. |
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14 Apr 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011
This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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
- ISSN: 2219469X (online)
- https://doi.org/10.1787/2219469x
381 - 400 of 424 results
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011
OECD
12 Sept 2011
This publication reviews the quality of Saint Kitts and Nevis' legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011
OECD
12 Sept 2011
This publication reviews the quality of Luxembourg's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011
OECD
12 Sept 2011
This publication reviews the quality of Liechtenstein's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Former Yugoslav Republic of Macedonia (FYROM) 2011
OECD
26 Oct 2011
This publication reviews the quality of the Former Yugoslav Republic of Macedonia's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2011
OECD
12 Sept 2011
This publication reviews the quality of Curaçao's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2011
OECD
12 Sept 2011
This publication reviews the quality of the British Virgin Islands' legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bahrain 2011
OECD
12 Sept 2011
This publication reviews the quality of Bahrain's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011
OECD
12 Sept 2011
This publication reviews the quality of Austria's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011
OECD
12 Sept 2011
This publication reviews the quality of Antigua and Barbuda's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011
OECD
12 Sept 2011
This publication reviews the quality of Anguilla's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011
OECD
12 Sept 2011
This publication reviews the quality of Andorra's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011
OECD
07 Jun 2011
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2011
OECD
07 Jun 2011
This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011
OECD
07 Jun 2011
This publication reviews the quality of Italy's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Isle of Man 2011
OECD
07 Jun 2011
This publication reviews the quality of the Isle of Man's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011
OECD
07 Jun 2011
This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011
OECD
07 Jun 2011
This publication reviews the quality of Switzerland's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Singapore 2011
OECD
07 Jun 2011
This publication reviews the quality of Singapore's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2011
OECD
07 Jun 2011
This publication reviews the quality of Hungary's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011
OECD
14 Apr 2011
This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.