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Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United States.

Published on July 16, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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The United States has in place a robust EOI Program and is heavily involved in exchange of information receiving more than 2 600 requests over the period 1 Jan 2014 to 31 Dec 2016. The United States is valued by its exchange of information partners as a very important and reliable partner.
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Despite recent positive steps which significantly strengthen the availability of beneficial ownership information in the United States, gaps have been identified in respect of legal requirements to obtain and maintain beneficial ownership information as well as their implementation in practice.
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Since July 2010, the United States has not ratified any signed EOI agreement that requires U.S. ratification including the 2010 Protocol to the Multilateral Convention which negatively impacts a significant number of US partners; the US is recommended to ratify these signed agreements expeditiously.