Mark | Date Date | Title Title | |||
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06 Apr 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Barbados 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Barbados. |
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06 Apr 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peru 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Peru. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report)
This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic. |
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12 Nov 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica. |
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30 Jul 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein. |
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.
Also available in: French
- ISSN: 2219469X (online)
- https://doi.org/10.1787/2219469x