Mark | Date Date | Title Title | |||
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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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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Uruguay 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Uruguay. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United States. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: United Kingdom 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United Kingdom. |
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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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24 Jun 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ukraine 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Ukraine. 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: 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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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands. |
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06 Apr 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Tunisia 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Tunisia. |
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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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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Philippines 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Philippines. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Bahamas 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Bahamas. |
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08 Nov 2023 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round)
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of... |
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25 Nov 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Tanzania 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Tanzania. It refers to Phase 1 only (Legal and Regulatory Framework). |
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06 Apr 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Switzerland 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Switzerland. |
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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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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain. |
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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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24 Jun 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of South Africa. 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.
Also available in: French
- ISSN: 2219469X (online)
- https://doi.org/10.1787/2219469x