19/06/2026 – Jurisdictions are making continuous progress in strengthening transparency and effectively exchanging information for tax purposes, according to a new report published today by the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).
The Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update (June) presents consolidated outcomes from the Global Forum’s enhanced monitoring of how 39 jurisdictions implement the standard on transparency and exchange of information on request (EOIR).
Introduced in 2025, the enhanced monitoring tracks how jurisdictions implement recommendations and maintain compliance following the second round of EOIR peer reviews. The first report, published in December 2025, covered 25 jurisdictions and this 2026 update adds findings for a further 14. The report will continue to be updated regularly as enhanced monitoring expands to cover all jurisdictions reviewed.
The report shows that nearly one third of the 217 recommendations issued to these 39 jurisdictions during their EOIR peer reviews have already been addressed, with progress underway for more than half of the remaining recommendations. As a whole, jurisdictions demonstrate a strong momentum towards full compliance with the standard and are making notable improvements in key areas.
Many jurisdictions have strengthened their legal frameworks on beneficial ownership information and centralised beneficial ownership registers are becoming more common. Authorities increasingly recognise that beneficial ownership information must be verified across multiple sources to ensure it is accurate, adequate and up to date. While progress is evident, further work is needed to ensure the quality and completeness of this information. Of the 99 recommendations issued in this area, only 25 are considered addressed, reflecting that many jurisdictions still need to implement and enforce requirements.
Improving availability and access to accounting records also remains a priority for several jurisdictions.
Due to delays in addressing certain recommendations, some jurisdictions have been asked to submit action plans and report annually on the corrective actions taken. The report also introduces new recommendations where implementation has deteriorated, with jurisdictions asked to develop actions plans accordingly.
Overall, the use of EOIR remains widespread and effective. More than 18 000 requests for information were received across the 39 monitored jurisdictions in 2023–2024, with 84% answered within six months, in line with the standard. Feedback from exchange peers reflects a high level of satisfaction, with 70% of positive peer inputs.
To access the report, please visit: https://www.oecd.org/en/publications/enhanced-monitoring-report-on-the-implementation-of-the-standard-on-transparency-and-exchange-of-information-on-request-2026-update-june_9ef50941-en.html.
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 of 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.
