Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS.
Both the Global Forum and the Inclusive Framework on BEPS (as regard its four minimum standards) have put peer reviews in place, a process through which all members are assessing each other’s implementation of the agreed standards. While the Global Forum’s process has been in place since 2010 for exchange of information on request and has produced comprehensive ratings, the review of the implementation of the BEPS minimum standards and the implementation of AEOI is more recent and so the results of evaluations and recommendations for improvement are in an earlier stage. Many of these reviews are being relied upon by other organisations to identify non-cooperative jurisdictions, including the EU.
Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.
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