Mark | Date Date | Title Title | |||
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010
This publication reviews the quality of Bermuda’s legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010
This publication reviews the quality of Botswana’s legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2010
This publication reviews the quality of the Cayman Islands’ legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010
This publication reviews the quality of Jamaica’s legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010
This publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010
This publication reviews the quality of Panama’s legal and regulatory framework for the exchange of information for tax purposes. |
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17 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Qatar 2010
This publication reviews the quality of a Qatar’s legal and regulatory framework for the exchange of information for tax purposes. |
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18 Nov 2010 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010
This publication reviews the quality of India’s legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2011
This publication reviews the quality of Barbados' legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011
This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011
This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011
This publication reviews the quality of the Seychelles’ legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011
This publication reviews the quality of Trinidad and Tobago’s legal and regulatory framework for the exchange of information for tax purposes. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011
This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011
This publication reviews the quality of Denmark's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011
This publication reviews the quality of Ireland's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011
This publication reviews the quality of Mauritius’ legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011
This publication reviews the quality of Norway's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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14 Apr 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011
This publication reviews the quality of Aruba’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: The Bahamas 2011
This publication reviews the quality of the Bahama’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 Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 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