Global Forum on Transparency and Exchange of Information for Tax Purposes

Abstract

Global Forum makes public its findings on transparency and exchange of information in another 10 jurisdictions 1. Responding to the G20 call for improving tax transparency, the Global Forum delivers 10 new peer review reports on exchange of information, including bank information. The 10 reports show progress made in the reviewed jurisdictions but also deficiencies which need to be addressed. These 10 reports follow the first 8 reports published in September (all reports are available at www.oecd.org/tax/transparency). 2. Five reports analyse the legal and regulatory framework of the reviewed jurisdictions (Phase 1 reports) and, for the first time combined reviews are issued which assessed both the legal and regulatory framework and the practical implementation of the standard.

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