Global Forum

Peer Review Reports

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Below is a list of peer review reports available.

Peer Review Reports

Phase 1

Legal and Regulatory Framework

Peer Review Reports

Combined Phase 1 + Phase 2

Legal and Regulatory Framework

Practical Implementation of that Framework

Argentina
Australia
Canada
China
Denmark
Finland
France
Germany
Greece
Iceland
Ireland
Isle of Man
Italy
Japan
Jersey
Korea
Mauritius (supplementary report)
Netherlands
New Zealand
Norway
South Africa
Spain
Sweden
Turkey
United Kingdom (supplementary report)
United States
Also see the report on the United States Virgin Islands. The United States Virgin Islands (USVI) was scheduled to undergo a Phase 1 review in the first half of 2012 and a Phase 2 review in the first half of 2013. After reviewing the particular circumstances of the USVI, the Global Forum finds that the relationship between the United States and the USVI is such that the conclusions of the United States’ own review may generally be extended to the USVI. In particular, the power of the IRS to obtain information in the possession or control of persons in the USVI and exchange this information with its treaty partners is clearly established, and the rules contained in the United States’ Internal Revenue Code regarding availability of ownership, identity and accounting information apply generally to entities and arrangements organised in the USVI pursuant to the “mirror code”. Consequently, the USVI has been removed from the schedule of reviews.