03/11/2026 – Algeria, the Maldives and Uzbekistan have been rated "Largely Compliant" with the international standard on transparency and exchange of information on request (EOIR) for tax purposes, according to new peer review reports published today by the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).
Due to its limited experience with the exchange of information in practice, the Republic of the Congo was only reviewed on its legal and regulatory framework for EOIR (Phase 1 of the review process), which was found to require improvements on several aspects. The second phase of its review will focus on the practical implementation of the standard and will commence at a later date, in accordance with the methodology and schedule of peer reviews.
Since 2016, 138 jurisdictions have been fully reviewed in the second round of Global Forum peer reviews and the ratings assigned are positive: 91% of the jurisdictions are rated “Compliant” or “Largely Compliant” with the EOIR standard, 6% are assessed as “Partially Compliant”, and 3% as “Non-Compliant”.
A summary of the jurisdiction-specific findings and recommendations from the new peer review reports are as follows:
Algeria joined the Global Forum in 2021. In this first full assessment, Algeria is rated overall “Largely Compliant” with the EOIR standard. The country’s legal and regulatory framework contains requirements relating to the availability of ownership, accounting and banking information, in line with the standard. Algeria should ensure the effective implementation and oversight of its newly developed centralised register of beneficial owners. While Algeria’s tax authorities experienced delays in responding to requests and providing status updates to peers during the review period, the timeliness of responses and provisions of status updates have improved significantly since the creation of a dedicated EOI unit in October 2024. The report encourages Algeria to continue building on this progress to ensure an effective exchange of information. Access the report
The Republic of the Congo joined the Global Forum in 2022 and has now undergone its first EOIR peer review. Due to Congo’s limited EOIR practice, the report only covers Phase 1 of the review process, i.e. an assessment of its legal and regulatory framework. This framework is found to require improvements, notably regarding the availability of legal and beneficial ownership information of all relevant entities and legal arrangements, effective access powers, Congo’s EOIR network, and the confidentiality of incoming information and EOIR files. The Phase 2 review, assessing Congo’s implementation of the standard in practice, is due to commence by the fourth quarter of 2029. Access the report
The Maldives joined the Global Forum in 2016 and underwent a first assessment in 2022, covering only the legal and regulatory framework due to its limited experience in the exchange of information for tax purposes. The 2026 peer review report published today rates the jurisdiction as overall “Largely Compliant” with the EOIR standard. The Maldives has strengthened requirements on transparency of entities, including through the establishment of a central beneficial ownership register for companies and new reporting requirements for all relevant entities. The peer review nonetheless identifies areas for further improvement, particularly regarding the need for clearer guidance and stronger supervision mechanisms to ensure the accuracy, adequacy and currency of beneficial ownership information. The Maldives should also address shortcomings in the retention of information in the situation where the holder of this information no longer operates. Access the report
Uzbekistan received an overall rating of “Largely Compliant” in its first EOIR peer review by the Global Forum. Since joining the Global Forum in 2022, Uzbekistan has taken steps to strengthen its transparency and exchange of information framework, including the introduction of beneficial ownership reporting requirements, and demonstrated very good timeliness in responding to partners’ requests for information. Its exchange of information network has expanded significantly with the signature of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in July 2026. Further improvements are needed, notably to strengthen supervision related to ownership information, clarify access powers, refine confidentiality safeguards and implementing procedures for continued effectiveness of exchanges. Access the report
Access all EOIR peer review reports published to date
Browse the schedule of peer reviews for all Global Forum members
About the Global Forum
With over 170 members, the Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement the standard on transparency and exchange of information on request (EOIR) and the standards for automatic exchange of information (AEOI), covering financial accounts under the Common Reporting Standard (CRS) and crypto-asset transactions under the Crypto-Asset Reporting Framework (CARF). These objectives are achieved through robust monitoring and peer review processes. The Global Forum also runs an extensive capacity-building programme to support its members to implement the standards and help tax authorities make the best use of cross-border information sharing channels.
For more information, please contact gftaxcooperation@oecd.org.
