Global Forum on Transparency and Exchange of Information for Tax Purposes: Eswatini 2025 (Second Round, Phase 1)

This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Eswatini, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Eswatini's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.