Global Forum publishes new peer review reports

Apr 14, 2020

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. 

The new peer review reports relate to Brunei Darussalam, Macau (China), Switzerland, Barbados, the Seychelles, Liberia, Peru and Tunisia.

A peer review assessment of a jurisdiction’s legal and regulatory framework and its implementation in practice, results in one of four distinct overall ratings:

  1. Compliant, 
  2. Largely Compliant, 
  3. Partially Compliant and 
  4. Non-Compliant.