This peer review report analyses the practical implementation of the EOIR standard for Vanuatu. Vanuatu had been previously reviewed under the second round of EOIR peer reviews, following which it took actions to address the issues identified in that report and requested a supplementary review to reflect the progress it had made. This supplementary report presents the latest findings on Vanuatu’s compliance with the EOIR standard.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2026 (Second Round, Supplementary Report)
Peer Review on Transparency and Exchange of Information on Request
