Mark | Date Date | Title Title | |||
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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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25 Nov 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Côte d'Ivoire 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Côte d'Ivoire. It refers to Phase 1 only (Legal and Regulatory Framework). |
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25 Nov 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Moldova 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Moldova. It refers to Phase 1 only (Legal and Regulatory Framework). |
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25 Nov 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Kenya. It refers to Phase 1 only (Legal and Regulatory Framework). |
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24 Jun 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework). |
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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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24 Jun 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Russian Federation 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of the Russian Federation. It refers to Phase 1 only (Legal and Regulatory Framework). |
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24 Jun 2021 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2021 (Second Round, Phase 1)
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Antigua and Barbuda. It refers to Phase 1 only (Legal and Regulatory Framework). |
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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). |
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11 Dec 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cyprus 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus. |
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11 Dec 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Slovak Republic 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the Slovak Republic. |
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11 Dec 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Dominica. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: People's Republic of China 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China. |
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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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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Papua New Guinea 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Papua New Guinea. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Greece 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Greece. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Gibraltar 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Gibraltar. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Korea 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Korea. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Anguilla. |
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01 Sept 2020 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2020 (Second Round)
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Malta. |
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