Global Forum on Transparency and Exchange of Information for Tax Purposes

Compliance ratings following peer reviews against the standard of EOIR


The Global Forum carries on peer reviews to assess the standard of exchange of information on request (EOIR) and rates the jurisdictions’ compliance. Four distinct ratings can be allocated to a jurisdiction once it has undergone a full peer review:

  • Compliant: The EOIR standard is implemented. This rating can be granted even if a few recommendations were issued, to the extent that no material deficiencies were identified.

  • Largely Compliant: The EOIR standard is implemented to a large extent but improvements are needed. Some deficiencies identified are material but have limited impact on EOIR.

  • Partially Compliant: The EOIR standard is only partly implemented. At least one material deficiency which has had, or is likely to have, a significant effect on EOIR in practice has been identified.

  • Non-Compliant: Fundamental deficiencies in the implementation of the EOIR standard have been identified.

The implementation of the international standards on transparency and exchange of information has been swift and global. Only few jurisdictions have fallen short in meeting the commitments made to the Global Forum. They are provided with support to advance their regulatory environment and practices. As of 1 September 2020, 111 of the 125 jurisdictions reviewed are currently rated as Compliant (22), Largely Compliant (87) or Provisionally Largely Compliant (2), which powerfully signals high compliance with the standard. Only 14 jurisdictions are rated Partially Compliant (11) or Non-Compliant (3).



» Find out more about the peer review process

» Schedule of reviews for the period 2016-2023 covering all Global Forum members as well as relevant non-members

» Access all peer review reports published to date


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