OECD publishes the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update

Today, Friday June 19th, 2026, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update has been released on the website of the OECD. In December 2025, the Global Forum published the Enhanced Monitoring Report on the Implementation of the EOIR Standard covering the first 25 monitored jurisdictions for which the Global Forum had completed the enhanced monitoring process under the framework for ...

Two recommendations for Curaçao regarding the implementation of the standard on transparency and exchange of information on request. Curaçao takes note of the recommendations and plans to initiate further measures to address them

Today, Friday June 19th, 2026, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update has been released on the website of the OECD. In December 2025, the Global Forum published the Enhanced Monitoring Report on the Implementation of the EOIR Standard covering the first 25 monitored jurisdictions for which the Global Forum had completed the enhanced monitoring process under the framework for ...

Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025

On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. Enhanced Monitoring Report on the Implementation of the EOIR Standard The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an ...

Aruba one of the “monitored jurisdictions” in the 2025 Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request

On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an equal footing. Its members monitor and peer review the implementation ...

Global Forum releases latest batch of peer reviews on transparency and exchange of information on request for Honduras, Madagascar, Mongolia, Oman, and Trinidad and Tobago

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has published five new peer review reports on transparency and exchange of information on request (EOIR). The reports for Honduras, Madagascar, Mongolia, Oman, and Trinidad and Tobago were approved by the Global Forum’s dedicated  Peer Review and Monitoring Group in June 2025 and subsequently adopted by the Global Forum members. This has been announced with a ...

Second round peer review report on the exchange of information on request: Sint Maarten has made some improvements and is now overall Largely Compliant with the standard

Friday, July 19, 2024, the 2024 second round/combined peer review report on the exchange of information on request regarding Sint Maarten was released by the Global Forum on Transparency and Exchange of Information for Tax Purposes (hereafter: the Global Forum). This report concludes that since the previous report, Sint Maarten has made some improvements and is now overall ‘Largely Compliant’ with the standard. The report has been published on the ...

Global Forum publishes eight new peer review reports on transparency and exchange of information on request

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) published new peer review reports on transparency and exchange of information on request (EOIR) for six of its members (Latvia, Mauritania, Pakistan, Poland, Serbia and Thailand), and supplementary reports that reflect progress made by two members (Botswana and Dominica) in implementing the EOIR standard. This has been announced in a news release on the website of ...

Global Forum publishes seven new peer review reports on transparency and exchange of information on request

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) published seven new peer review reports on transparency and exchange of information on request (EOIR), for six of its members (Albania, the Czech Republic, Mexico, Nigeria, Saint Lucia and Togo) and one non-member, which had previously been deemed of relevance to its work on EOIR (Nicaragua). This has been announced with a news release dated 28 March ...

Global Forum’s capacity-building activities to support tax transparency deliver impactful results

On Monday, February 13, 2023, the Global Forum on Transparency and Exchange of Information for Tax Purposes published its 2023 Global Forum Capacity Building Report. The report sheds light on the Global Forum’s capacity-building and outreach activities carried out throughout 2022 in support of the global implementation of the tax transparency standards (exchange of information on request (EOIR) and automatic exchange of financial account information (AEOI)). This has been announced ...

Global Forum reports significant progress on global transparency and exchange of tax information, while noting further work is needed

Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account Information 2022’. The report presents the first peer reviews with effectiveness ratings for the 99 countries and jurisdictions which had committed to starting Automatic Exchange of Information (AEOI) in 2017 or 2018. This has been announced with a news release on the ...

Peer review report on Automatic Exchange of Financial Account Information 2022: Sint Maarten

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Sint Maarten’s legal framework implementing the AEOI Standard is in place but needs improvement. The overall rating of Sint Maarten in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic ...

Peer review report on Automatic Exchange of Financial Account Information 2022: Curaçao

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Curaçao’s legal framework implementing the AEOI Standard is not in place. The overall rating of Curaçao in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account ...

Peer review report on Automatic Exchange of Financial Account Information 2022: Aruba

According to the Global Forum’s 2022 peer review report on automatic exchange of financial account information (AEOI), Aruba’s legal framework implementing the AEOI Standard is not in place. The overall rating of Aruba in relation to the effectiveness in practice is: non-compliant. Wednesday November 9, 2022, the Global Forum on Transparency and Exchange of Information for Tax Purposes published the report ‘Peer Review of the Automatic Exchange of Financial Account ...

Anguilla, The Bahamas and Turks and Caicos Islands added to EU list of non-cooperative jurisdictions for tax purposes

The Council of the European Union decided on Tuesday October 4, 2022, to add Anguilla, The Bahamas and Turks and Caicos Islands to the EU list of non-cooperative jurisdictions for tax purposes. This has been announced with a press release published on the website of the Council. Turks and Caicos Islands are listed for the first time. The Bahamas were already once listed in 2018, and Anguilla once in 2020. The Council ...

Global Forum members’ Competent Authorities exchange on their practices and experiences

The 9th Competent Authorities meeting was held virtually on 30 June and 1 July 2022. The event brought together 355 participants from 106 jurisdictions. Discussions covered the implementation of both the exchange of information on request (EOIR) and the automatic exchange of financial account information (AEOI) standards. Competent Authorities exchanged on specific practical matters related to EOIR, such as the translation of the answers provided, the feedback on the usefulness of ...

Ten years of capacity building to advance tax transparency: landmark Global Forum report highlights successful activities

On February 3, 2022, the 2022 Global Forum Capacity Building Report has been published. The report highlights ten years of successful capacity-building activities to support the global implementation of the two international standards on exchange of information on request (EOIR) and automatic exchange of financial account information (AEOI). The report also provides an update on the Global Forum’s capacity-building programme and outreach activities carried out in 2021. This has been announced by ...

Revised EU list of non-cooperative jurisdictions dated 5 October 2021

On 5 October 2021, the Council of the European Union (EU) adopted conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes. The following countries are now listed : American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, the U.S. Virgin Islands and Vanuatu. For more information, refer to this page on the website of the European Commission. Click here (pdf) for the Council conclusions on the ...

New report highlights successful delivery of Global Forum Secretariat’s capacity-building activities during challenging year

On 17 February 2021, the 2021 Global Forum capacity building report has been published, setting out the large amount of support activities conducted by the Global Forum. Despite challenging conditions, the Global Forum Secretariat ensured the continuity of its capacity-building programme in 2020, while increasing its support to jurisdictions. This has been announced by the OECD with a press release dated 17 February 2021 on the occasion of the release of the ...

Dominica added to the EU list of non-cooperative jurisdictions, Barbados removed

On 22 February 2021, the Council of the European Union (EU) adopted conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes, deciding to add Dominica to the EU list of non-cooperative jurisdictions (Annex I of the conclusions) and to remove Barbados from that list. This has been announced with a press release dated 22 February 2021 on the website of the European Commission. Furthermore from the press ...

International community reaches important milestone in fight against tax evasion. First Peer Review of the Automatic Exchange of Financial Account Information released

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

Global Forum’s Peer Review of the Automatic Exchange of Financial Account Information re the Netherlands. Overall determination on the legal framework: ‘in place but needs improvement’ (the Netherlands)

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

Global Forum’s Peer Review of the Automatic Exchange of Financial Account Information re Sint Maarten. Overall determination on the legal framework: ‘not in place’ (Sint Maarten)

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

Global Forum’s Peer Review of the Automatic Exchange of Financial Account Information re Curaçao. Overall determination on the legal framework: ‘not in place’ (Curaçao)

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

Global Forum’s Peer Review of the Automatic Exchange of Financial Account Information 2020 re Aruba. Overall determination on the legal framework: ‘not in place’ (Aruba)

New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published on 9 December 2020 by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum). This has been announced by the OECD in a press release dated ...

Global Forum Secretariat delivers new Confidentiality and Information Security Management toolkit to assist in the implementation of the Automatic Exchange of Information Standard

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has worked since 2014 to support its members in implementing the Automatic Exchange of Information Standard developed by the OECD (AEOI Standard). Ensuring compliance with the extensive confidentiality and information security management (ISM) requirements has been at the core of this process. This has been announced by the OECD in a press release dated 1 December ...

First peer reviews of automatic exchange of financial account information to be published during annual meeting of the Global Forum on Transparency on 9-11 December 2020

The Global Forum on Transparency and Exchange of Information for Tax Purposes will hold its annual plenary meeting on 9-11 December 2020. The 2020 Global Forum Plenary Meeting, to be held virtually, will bring together representatives of the Forum’s membership for three days of discussions under the theme: "Transparency for Tax Purposes in the time of COVID-19 – Working together to promote the fairness of tax systems and generate revenue." This ...

Global Forum reveals compliance ratings from new peer review assessments for, among others, Anguilla, Chile and Uruguay

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release dated 1 September 2020 as published on the website of the OECD. Despite the significant disruption caused by the COVID-19 pandemic over the past few months and ...

International community continues making progress against offshore tax evasion

The international community continues making tremendous progress in the fight against offshore tax evasion, as implementation of innovative transparency standards by the Global Forum on Transparency and Exchange of Information for Tax Purposes moves countries ever closer to the goal of eradicating banking secrecy for tax purposes. This was announced in a press release dated 29 June 2020 on the website of the OECD. Nearly 100 countries carried out automatic exchange of ...

Global Forum publishes new peer review reports and reveals compliance ratings for eight jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published eight new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). The release of the website was announced in a press release dated 6 April 2020 published on the website of the OECD. From the press release (summary): These reports evaluate jurisdictions against the updated ...

Global Forum on tax transparency reveals compliance ratings for further eight jurisdictions

On 12 November 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published eight peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release published on the website of the OECD. From the press release: These reports are part of the second round of Global Forum reviews, which ...