Transparency and exchange of information on request (EOIR): Compliance ratings following peer reviews from first round (2010-16) and second round (2016-ongoing), including supplementary assessments


The 10 individual essential elements of the assessments are broken down into three categories related to various aspects of EOIR:
 A = Availability of information | B = Ease of access to information | C = Practice of exchange of information 

Overall ratings are based on a global consideration of a jurisdiction’s compliance with the individual elements, they reflect recommendations made and factors underlying the specific deficiencies identified, and their impact on the overall effectiveness of EOI in practice

Compliant : The 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 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 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 standard have been identified

* Travel restrictions owing to the COVID-19 pandemic having prevented assessors from performing on-site visits to evaluate the practical implementation of the international EOIR standard, the reports only cover the first phase of the assessment, analysing the jurisdictions’ legal and regulatory frameworks against the EOIR standard. Ratings for each element and overall ratings will be attributed at a later stage, once on-site visits are carried out and full reviews have been completed.

Source: Global Forum on Transparency and Exchange of Information for Tax Purposes Get the data