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Publications & Documents


  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2022 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Combined Peer Review on the Exchange of Information on Request for South Africa.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Slovenia 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Slovenia.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Türkiye 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Türkiye.
  • 9-November-2022

    English

    Peer Review of the Automatic Exchange of Financial Account Information 2022

    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 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the more than 100 jurisdictions that committed to commence AEOI by 2020. It also contains, for the first time, the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Barbados 2022 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Supplementary Peer Review on the Exchange of Information on Request for Barbados.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Israel. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Morocco 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Morocco.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Iceland 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Iceland.
  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kuwait 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Kuwait. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 9-November-2022

    English

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