Exchange of Information on Request (EOIR): The peer review process

The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information.

The Global Forum started a first round of reviews in 2010, which ended in 2016. A second round of review was launched in 2016, with the first reports published in 2017, according to revised Terms of reference and Methodology.

In round 1, in accordance with the peer review Methodology, reviews took place in two phases: phase 1 reviews examined the legal and regulatory framework; phase 2 reviews looked into the implementation of this framework in practice. Certain jurisdictions underwent combined reviews, which evaluated phase 1 and phase 2 aspects together. After completion of both phases of the review process,
 each jurisdiction received an overall rating.

Jurisdictions who had not made sufficient progress on phase 1 received a supplementary review before moving to phase 2 and be rated. Some jurisdictions also received a supplementary review after their phase 2 review, to have their progress acknowledged into revised ratings. Jurisdictions that joined the Global Forum since 2014 will be reviewed according to revised Terms of reference and Methodology during the second round.

Following calls in April 2016 by the G20 Finance leaders to establish objective criteria and a list of jurisdictions which have not made satisfactory progress in implementing the international tax transparency standards, a special Fast-Track review procedure was approved. This procedure was implemented during April-June 2017. Several jurisdictions were able to demonstrate progress in implementing the EOIR standard through this procedure which resulted in a provisional upgrade to their ratings.

EOIR peer reviews: First round ratings


In the second round, all reviews are carried out in a combined manner in accordance with the revised peer review Methodology. The Terms of Reference have also been strengthened to take into account new developments in relations to beneficial ownership, cover received and sent requests for information, and to clarify a few points.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are reviewed in the order established by the Schedule of Reviews.


EOIR peer reviews: Second round ratings


Peer review reports againts the standard of exchange of information on request (EOIR)

Global Forum on Transparency and Exchange of Information for Tax Purposes - Peer Reviews

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing.

The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum’s work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating.

Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

» Access all Global Forum peer review reports published to date

» Schedule of reviews for the period 2016-2023

» Overview table of the ratings for all jurisdictions

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