The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for international tax cooperation, within which 173 jurisdictions participate on an equal footing. Its members monitor and peer review the implementation of the international standards on transparency and exchange of information on request (EOIR) and automatic exchange of information (AEOI).
The EOIR standard requires that jurisdictions provide to their partners all information that is foreseeably relevant for the administration of their domestic direct tax laws or for their fight against tax fraud. The implementation of the EOIR standard by every jurisdiction is peer reviewed by members since 2010. With the second round of peer reviews nearing completion, in 2025, the Global Forum transitioned to an enhanced monitoring process to monitor jurisdictions’ implementation of the recommendations they received during their review and compliance with the standard on an ongoing basis.
The enhanced monitoring report was first published in December 2025, covering 25 jurisdictions. This update includes findings for a further 14 jurisdictions. Hence, the report now presents consolidated outcomes of the enhanced monitoring process for 39 jurisdictions. This report will continue to be updated regularly throughout the first round of enhanced monitoring to cover the remaining jurisdictions that have been fully reviewed under the second round of EOIR peer reviews.