Documente Academic
Documente Profesional
Documente Cultură
Transparency
2015
Report on Progress
TABLE OF CONTENTS 3
TABLE OF CONTENTS
MESSAGE FROM KOSIE LOUW, CHAIR OF THE GLOBAL FORUM ...............................5
MESSAGE FROM MONICA BHATIA, HEAD OF THE GLOBAL FORUM SECRETARIAT ...7
INTRODUCTION ............................................................................................................9
PART I. PERFORMANCE HIGHLIGHTS ........................................................................11
PART II. HOW WE DO IT.. 31
ANNEXES .....................................................................................................................43
OECD 2015
Given the change that AEOI will bring, implementing this standard is undoubtedly a
big challenge for all of our members. Nonetheless, I am confident that given the
progress we have made this year, it will be implemented on schedule. It is critical
that we meet the timelines we have mutually committed to so that the message
goes out loud and clear that there will soon be nowhere left for tax evaders to hide.
In addition, our work with our many developing country members greatly intensified
in 2015. There is widespread understanding of the importance of tax, and tax
transparency in particular, for developing countries. During the year we reached out
to politicians in Africa and elsewhere to build greater awareness of the importance
of transparency and exchange of information in combatting tax evasion and illicit
financial flows. With the knowledge and gains we have made in the last years, we
are equipped to work alongside all of our members as peers in ensuring that
exchange of information is not a compliance burden, but an effective tool available
to all. In addition, a number of developing countries have come forward to commit
to the AEOI standard, and we stand ready to assist in this regard. In doing so, we live
up to our vision of ensuring a truly level playing field and ensure that the benefits of
improvements that have been made in global tax transparency are available to all.
In 2015, we not only continued our core work, but strengthened it and expanded it.
The work of peer reviews to ensure effective implementation of the standard of
exchange of information on request continued at full speed, and we saw significant
improvements among key financial centres that will affect the global financial system
for years to come. Furthermore, we completed the work of building the new round
OECD 2015
of reviews. This will enhance our review process, holding each of us to higher
standards, including on beneficial ownership and ensuring the quality of our
information exchanges.
I want to thank all of the members, the delegates to the many meetings and training
courses that we have held this year, the members of assessment teams that
generously offer their time, and the many officials all over the world that are
working with the Secretariat to deliver the tremendous results that we have
achieved in 2015 and over the course of the current mandate. The tide has turned
on tax transparency. It is your work and commitment that has made this possible,
and that will maintain the momentum over the course of the next mandate up to
2020.
It gives me great pride to present this 2015 annual report.
OECD 2015
The capacity of our members and our staff to deliver on their commitments never
ceases to impress me. Not only did we continue our regular workload with 41 peer
reviews completed this year but we built the framework for a new round of
reviews, expanded our work on AEOI, and made a substantial effort in regional and
bilateral support for members. These efforts have helped to make international tax
cooperation effective on a scale that was unprecedented just a short time ago, and
set the bar even higher for what we will be able to achieve in the years to come.
I look forward to our continued collaboration, and assure each of our members of
our full support. I join with Kosie in warmly expressing my gratitude, and my pride, of
our collective efforts, and look forward to a successful 2016.
OECD 2015
INTRODUCTION 9
INTRODUCTION
The Global Forum on Transparency and Exchange of Information for Tax Purposes
is the worlds leading multilateral body within which work in the area of
transparency and exchange of information for tax purposes is carried out. Over the
last five years in particular, global tax transparency has become an almost universally
supported pillar of the international financial system, meaning that it is increasingly
difficult for taxpayers and financial institutions to benefit from secretive structures
and related planning. This has been possible as international cooperation has
increased significantly, reaching a point which would scarcely have been imaginable
six years ago. Even so, we have more to achieve.
During 2015, the Global Forum laid the groundwork for a new level of
transparency and information sharing. Three themes dominated our work during this
year.
First, automatic exchange of information is becoming the norm, with 96
jurisdictions committed to its implementation over the next few years. Information
on financial accounts held by non-residents will start flowing in 2017 on an
unprecedented scale. Residence country tax administrations will soon have access to
their taxpayers foreign bank and other financial account information, automatically.
This will change the arithmetic of international tax evasion forever, as the difficulty
of concealing money offshore will increase enormously. Recognising the importance
of automatic exchange of information, the Global Forum invested a great deal of
resources in 2015 to help its members implement the new standard on automatic
exchange of financial account information smoothly.
Another important step taken this year was the completion of the revised
framework for reviewing the standard for exchange of information on request. The
content of the Terms of Reference for reviewing jurisdictions has been strengthened,
and information on the beneficial owners of companies, trusts and foundations will
now be required to be available. Among other impacts, this will further reduce the
risk of shell companies being misused to conceal financial flows. In addition, 2015
saw a number of jurisdictions that had previously been rated as non-compliant
significantly improve their ratings to largely compliant, demonstrating the power
of the peer review process and the determination of the jurisdictions concerned to
act swiftly to address deficiencies in their laws and practices.
OECD 2015
INTRODUCTION 10
Third, it is recognised that developing countries (which constitute more than half
of the Global Forums membership) must be integrated fully into this work if
exchange of tax information is to have worldwide reach. With the help of our
observer organisations and national agencies, we greatly intensified our efforts to
ensure developing countries are able to participate effectively in all decision making
and can benefit from the gains made in tax transparency. In addition, during 2015
the number of training and capacity building events organised by the Global Forum
grew by more than 50%.
This was also the first full year of the Africa Initiative, a collaborative effort to
encourage the effective use of exchange of information in combating tax evasion
and illicit flows in Africa. Five of our African member jurisdictions (Burkina Faso,
Cameroon, Ghana, Kenya and Morocco) have come forward to lead this initiative
and agreed to meet concrete targets for improvement over the three period of the
project.
This 2015 annual report of the Global Forum presents a clear picture of where we
stand in terms transparency in tax matters as the Global Forum reaches the end of
its second mandate. It reflects the huge progress that has been made over the
course of the current mandate. It is clear that there has been a global evolution in
the expectations and implementation of exchange of information. The international
legal basis for exchange has also developed with much more emphasis now on
multilateral instruments, and progress has been made in 2015 with more
jurisdictions joining the multilateral Convention on Mutual Administrative Assistance
in Tax Matters.
The challenge is to imagine the future: what will tax transparency look like in
2020 when the next mandate comes to an end? This report concludes by setting
targets for the immediate future, as well as outlining our expectations for the next
five years. We predict that the gains on our investment in exchange of information
will only increase, not only in the global scale of exchanges, but importantly in
increased tax revenues.
OECD 2015
PART I
OECD 2015
OECD 2015
All of the jurisdictions rated as non-compliant at the end of 2014 have improved
their position. Following significant changes in the legal framework and / or practical
implementation of the standard, the British Virgin Islands, [Cyprus],1 [Luxembourg]
and [the Seychelles] qualified for a supplementary phase 2 review in 2015. Austria,
previously rated Partially Compliant, also qualified for a supplementary phase 2
review in 2015. [All five have now been re-rated as Largely Compliant, which places
them in the top two tiers of performance and alongside the vast majority of Global
Forum members.]
Of the group of 12 jurisdictions that, at the date of the last report, had not yet
qualified to commence their Phase 2 review due to significant deficiencies in their
legal framework, [five] have now moved ahead. As the legal frameworks in these
jurisdictions are now substantially in place, [Brunei Darussalam, Dominica,] the
Marshall Islands [and Panama] will commence their phase 2 review in 2015. The
phase 2 review of Switzerland is already underway.
Many of the jurisdictions that have had ratings upgrades or moved to Phase 2 are
jurisdictions with major financial centres. They are now very substantially advanced
in their implementation of the global standard on transparency for tax purposes. An
extension from this is that more information is now available to tax administrators
around the world and global tax transparency has also improved substantially. The
progress that these jurisdictions have made demonstrates the value and
effectiveness of the peer review process.
Following the special procedure agreed upon by the Global Forum, jurisdictions
which have not acted on the recommendations made in their Phase 1 reports for a
1
Note by Turkey: The information in this document with reference to Cyprus relates to the
southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot
people on the Island. Turkey recognises the Turkish Republic of Northern Cyprus (TRNC). Until a
lasting and equitable solution is found within the context of the United Nations, Turkey shall
preserve its position concerning the Cyprus issue.
Note by all the European Union Member States of the OECD and the European Union: The Republic
of Cyprus is recognised by all members of the United Nations with the exception of Turkey. The
information in this document relates to the area under the effective control of the Government of
the Republic of Cyprus.
OECD 2015
period of more than 2 years since publication of their reports will be rated as NonCompliant for their failure to have a legal framework in place for effective exchange
of information unless they are able to show sufficient progress through a
supplementary review. A number of jurisdictions are still going through this process,
and are expected to have a successful supplementary review soon or be rated NonCompliant.
As ever, the Global Forum worked at a rapid pace to meet its schedule of peer
reviews. 41 reports were published this year. As of October 2015, 86 jurisdictions
have received ratings after the completion of their phase 2 reviews, of which [74] are
rated as compliant or largely compliant. A further three jurisdictions have been
exceptionally rated as Non-Compliant, as above. The results of the peer review for
each jurisdiction reviewed so far are shown in the table below. More detail on the
publication of reports for each jurisdiction is found in Annex 1.
The results of peer reviews (as of October 2015).
RATINGS OF JURISDICTIONS FOLLOWING A PHASE 2 REVIEW
Compliant
Largely
compliant
Partially
compliant
Jurisdictions not
moving to
Phase 2
OECD 2015
The Global Forum collectively benefits from this work. It ensures the timely
availability of information needed to deter and redress tax evasion, and
demonstrates that the Global Forums high reputation as an organisation is well
deserved. We congratulate many of our peers on their achievement, and urge all to
swiftly act upon any recommendations included in their review.
In order to expand on these successes, the Global Forum has now agreed a
strengthened standard of assessment for EOIR. This is a critical milestone. During
2015, all preparatory work for the next round of EOIR peer reviews was completed.
The reviews will cover all Global Forum Member jurisdictions and non-member
jurisdictions relevant to our work. The governing framework for these reviews
includes:
new terms of reference, which raise the standards by which
Tax recovered:
o
o
o
(survey of 32 jurisdictions)
We will complete our final peer reviews under the current framework in 2016.
We will embark on an intense program to educate our members and equip our
expert assessors in preparation for the next round of reviews. We will urge swift
action by all reviewed jurisdictions to address the recommendations contained in
their reports, in particular those of us that remain blocked at phase 1 or have
received a rating below largely compliant.
In summary, 2015 has been an incredibly busy and successful year. The Global
Forum has not only met its regular targets of completing 30 peer reviews, but also
completed an additional 11 supplementary reviews of jurisdictions that have
achieved substantial progress in implementing the standard, and created the new
framework for peer reviews to commence on time in mid-2016.
OECD 2015
OECD 2015
The table below summarises the intended timelines for first automatic
exchanges under the new standard.*
JURISDICTIONS UNDERTAKING FIRST EXCHANGES IN 2017
Anguilla, Argentina, Barbados, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman
Islands, Colombia, Croatia, Curaao, Cyprus, Czech Republic, Denmark, Dominica, Estonia,
Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Greenland, Guernsey, Hungary,
Iceland, India, Ireland, Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania,
Luxembourg, Malta, Mauritius, Mexico, Montserrat, Netherlands, Niue, Norway, Poland,
Portugal, Romania, San Marino, Seychelles, Slovak Republic, Slovenia, South Africa, Spain,
Sweden, Trinidad and Tobago, Turks and Caicos Islands, United Kingdom
JURISDICTIONS UNDERTAKING FIRST EXCHANGES IN 2018
Albania, Andorra, Antigua and Barbuda, Aruba, Australia, Austria, The Bahamas, Belize, Brazil,
Brunei Darussalam, Canada, Chile, China (Peoples Republic of), Cook Islands, Costa Rica,
Ghana, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Marshall Islands, Macao (China),
Malaysia, Monaco, New Zealand, Panama, Qatar, Russia, Saint Kitts and Nevis, Saint Lucia,
Saint Vincent and the Grenadines, Samoa, Saudi Arabia, Singapore, Sint Maarten, Switzerland,
Turkey, United Arab Emirates, Uruguay
JURISDICTIONS THAT HAVE NOT INDICATED A TIMELINE OR THAT HAVE NOT YET
COMMITTED
Bahrain, Nauru, Vanuatu
* The United States has indicated that it is undertaking automatic information exchanges pursuant to
FATCA from 2015 and has entered into intergovernmental agreements (IGAs) with other jurisdictions to do
so. The Model 1A IGAs entered into by the United States acknowledge the need for the United States to
achieve equivalent levels of reciprocal automatic information exchange with partner jurisdictions. They
also include a political commitment to pursue the adoption of regulations and to advocate and support
relevant legislation to achieve such equivalent levels of reciprocal automatic exchange.
OECD 2015
The Global Forum, in collaboration with the OECD, has been working especially hard
in 2015 to support these commitments. A package of tools as well as direct support have
been created and made available to members, in the following ways
Nine regional training events were held, in Mexico, Germany, Turkey, San
Marino, the Philippines, the British Virgin Islands, the Seychelles, Colombia
and Malaysia. More than 400 government officials from 120 jurisdictions
participated in these interactive training events and many intensive trainings
on the new standard.
OECD 2015
AEOI has significantly changed the scope of the Global Forums work, and brings
it into the cutting edge of tax cooperation. Individual members and the Global Forum
itself will continue to work diligently to attain the benefits this new standard offers.
These combined efforts will change the arithmetic of offshore financial flows and
fundamentally change the dynamics of international tax evasion. With virtually every
financial centre committed to the standard, there will soon be no place for financial
accounts to be obscured. The risks will now be much greater for persons seeking to
evade their tax obligations. In order to ensure a level playing field globally, noncommitted jurisdictions are urged to join.
To uphold the progress made in such a short time, we must continue to work in
the coming years and ensure our responsibilities to one another are met. Drawing on
the success and lessons learned from the effective and widespread implementation
of EOIR, we will continue to ensure the rapid and widespread implementation of
AEOI. We must not let any financial system be abused for the gain of a few that seek
to frustrate our common purpose. We therefore call upon all of our members that
have been asked, but have so far declined, to immediately commit to AEOI on our
agreed timeframes. We stand by our members that are already working hard to
meet our agreed timelines, and encourage developing countries to consider the
important benefits AEOI has to offer.
3. SUPPORTING DEVELOPING COUNTRIES TO IMPLEMENT THE STANDARDS
Tax is now a significant aspect of the global development agenda. Sustainable
development looks increasingly to domestic resource mobilisation, critical to which
is generating domestic tax revenue and guarding against tax evasion. This is a
landmark shift, and brings the work of the Global Forum to the fore of this agenda.
EOIR seminar that took place in Yaounde, Cameroon on 22-24 July 2015
OECD 2015
Although we recognise that tax transparency is not the only aspect of enhancing
domestic resource mobilisation, it is nonetheless a vital one. Tax transparency is an
area in which the expertise gained by the Global Forum and its members in the last
five years in ensuring the availability of EOI as a tool can be quickly transferable to
many developing countries.
The Global Forum is well placed to play a pivotal role in this agenda. It is the
largest tax organisation in the world, with half of its members being developing
countries that are on an equal footing with all other members. It is uniquely
positioned to learn the needs of its members and meet those needs.
In 2015, the Global Forum made
First Movers Targets
notable progress in this objective. This is
also the first full year of the Africa Initiative,
a three year strategic focus on supporting
the effective use of EOI in our African o EOI unit in place
o Delegate competent authority function
member countries. Six of our member
o Sign MAAC by December 2015
countries have come forward as leaders of o Make 30 requests up to 2017
the Initiative (Burkina Faso, Cameroon, o Monitor increase in revenue
Gabon, Ghana, Kenya and Morocco) and are
meeting the targets set for the year. These targets include structural changes to the
organisation of their EOI work, minimum EOI requests to be sent and the signing of
the multilateral Convention on Mutual Administrative Assistance in Tax Matters. The
Global Forum has also provided dedicated training to each of these members
throughout 2015. The benefits of meeting the targets will accrue to these countries,
and to all Global Forum members as their peers, both in the immediate future and
over the longer term.
The role of the Global Forum in the development agenda is already evident. The
historic Addis Ababa Action Agenda of the Third International Conference on
Financing for Development was adopted by the United Nations General Assembly in
July 2015 and establishes a framework for achieving the global development goals.
Tax issues feature prominently in this resolution, including a commitment to scaling
up international tax cooperation, combating tax evasion, support for capacity
building in tax matters for developing countries, enhancing transparency, and
advancing towards automatic exchange of tax information. The resolution
specifically welcomes the work of the Global Forum.
Further highlighting the profile of tax transparency, the Global Forum (with the
support of France) hosted a side event during the Addis Ababa conference. The
event centred on linking transparency and exchange of information to domestic
resource mobilisation. The keynote address was delivered by Dr Donald Kaberuka,
OECD 2015
President of the African Development Bank, with attendance by the OECD Secretary
General, and Ministers of Finance from South Africa, India, Seychelles, and Colombia.
The key message delivered was that it is critical and achievable for developing
countries to take greater advantage of the gains in transparency we have collectively
worked to achieve over the last five years. The importance of the link between the
increasing use of EOI and improvements in tax transparency and strengthening the
ongoing efforts being made to tackle illicit flows, money laundering, corruption and
improving good governance was emphasised.
Left photo: George Blankson, Commissioner-General, Ghana Revenue Service, Jayant Sinha, Minister of
State for Finance, India and Angel Gurra, OECD Secretary-General.
Right photo: Dr. Donald Kaberuka, President of the African Development Bank
Global Forum Tax Event which took place around the Third UN Conference on Financing for
Development (FfD) in Addis Ababa, Ethiopia on 14 July 2015
A key outcome of the Addis Ababa event was the launch of the Addis Tax
Initiative, initiated by Germany, the Netherlands, the United Kingdom and the United
States of America. Landmark commitments were made to provide funding support
for building tax capacity, including for tax transparency and exchange of tax
information. Participants have committed to doubling their technical cooperation in
the area of domestic mobilisation and taxation by 2020, with specific focus on
enabling developing countries to benefit from tax information exchange including
automatic exchange of information.
In addition to the work undertaken through the Africa Initiative, our developing
country support programmes included bilateral support for 10 members in
preparation for their peer reviews, including Peru which recently joined the Global
Forum, as well a regional auditor awareness training course in Colombia. In total,
more than 30 training events were organised in 2015, representing a 50% increase
over 2014.
OECD 2015
OECD 2015
OECD 2015
The three working bodies of the Global Forum currently in place are the Steering
Group, the Peer Review Group, and the AEOI Group. The Steering Group will
continue to be the executive guiding body of the Global Forum, considering issues of
the fulfilment of the mandate, strategy and resourcing. Likewise, the Global Forum
will continue to be aided by the work of the Peer Review Group, which undertakes
the work of examining all peer review reports for final adoption by the Global Forum.
The AEOI Group, established in early 2014, will remain open to all Global Forum
members for the immediate future, in order to serve an educational and expertise
sharing function, while carrying out its mandate to monitor and review the
implementation of the AEOI standard.
Key changes for the third mandate include ensuring greater transparency and
sharing of documents with all members, increased opportunities for input of all
Global Forum members into the work of its working bodies, introducing a more
transparent and predictable rotation mechanism to ensure greater involvement and
diversity in the working groups, and creating greater clarity as to the expectations of
members of each working group.
In response to the increasing demands and profile of the Global Forum, we are
also exploring efficiencies in our budget, including through greater use of in-kind and
voluntary support from members and partners (e.g. in the form of secondees,
hosting or sponsoring of various Global Forum events), as well as greater
collaboration with regional organisations. It is interesting to underline that the
Global Forums core budget income remains steady over the course of time.
Membership fees are the bulk of the core budget (around 95% of the budget income
in 2015) and have remained at same levels since 2012.
Funding and expenditure 2013 - 2015
OECD 2015
OECD 2015
PART II
HOW WE DO IT
OECD 2015
HOW WE DO IT
Part II of the 2015 annual report provides a more detailed explanation of the
who and the how of the Global Forums work. It is structured around the three
key work streams described in Part I: exchange of information on request; automatic
exchange of information; and supporting developing countries. In addition,
supporting material on the structure and organisation of the Global Forum is
included.
Work Steam 1: Exchange of Information on Request
Peer reviews on EOIR are generally conducted via a two-stage process, involving
a Phase 1 review, which assesses the legal and regulatory framework for
transparency and the exchange of information for tax purposes, followed by a
Phase 2 review, which assesses the implementation of the standard in practice. The
result of the review is a report agreed by the Global Forum, which includes
recommendations for improvement (where relevant) and ratings on effectiveness.
The chart below outlines the number and type of EOIR reviews completed over
the last five years. The original round of reviews is now almost complete. A total of
[41] reports were published in 2015, with [111] reports published over the current
three year mandate. A total of [215] reports have been published in all with a further
[35] due over the remainder of 2015 and the beginning of 2016. This will bring the
first round of reviews to a conclusion.
OECD 2015
As described in Part 1, 2015 was a year of investing for the future. Important
changes were agreed to complete the framework for the next round of reviews,
drawing on the experience gained in carrying out the first round of reviews. New
terms of reference, a new methodology and a new assessment criteria have been
produced. All reviews under the next round will be carried out against the new terms
of reference as a combined review assessing both the legal framework and practical
implementation. The supplementary report procedure has also been strengthened
and other aspects of the framework have been amended in order to reflect the best
practices adopted over the course of carrying out the first round of reviews.
Included here are the new terms of reference, which raise the standards by
which jurisdictions are assessed. From 2016, the terms of reference include a
requirement that beneficial ownership information be available and that EOIR
exchanges be assessed for their quality as well as addressing the issue of group
requests.
2016 TERMS OF REFERENCE
A.1 Jurisdictions should ensure that ownership and identity information,
including information on legal and beneficial owners, for all relevant entities
and arrangements is available to their competent authorities.
A.2 Jurisdictions should ensure that reliable accounting records are kept for
all relevant entities and arrangements.
A.3
B.1
Competent authorities should have the power to obtain and provide
information that is the subject of a request under an exchange of information
arrangement from any person within their territorial jurisdiction who is in
possession or control of such information (irrespective of any legal obligation
on such person to maintain the secrecy of the information).
B.2
The rights and safeguards (e.g. notification, appeal rights) that apply to
persons in the requested jurisdiction should be compatible with effective
exchange of information.
C.1 Exchange of information mechanisms should provide for effective
exchange of information.
C.2
The jurisdictions network of information exchange mechanisms should
cover all relevant partners.
OECD 2015
C.3
The jurisdictions mechanisms for exchange of information should have
adequate provisions to ensure the confidentiality of information received.
C.4
The exchange of information mechanisms should respect the rights and
safeguards of taxpayers and third parties.
C.5
The jurisdiction should request and provide information under its
network of agreements in an effective manner.
The next round of reviews will be undertaken in accordance with the new
schedule adopted by the Global Forum. The schedule is reproduced below. For
reference, Annex 2 contains the current schedule of reviews.
OECD 2015
2017
nd
Australia
Qatar
st
2018
nd
1 Half
st
2 Half
2nd Half
1 Half
Ghana
United
States
Japan
Aruba
Liechtenstein
Botswana
Panama
Marshall
Islands
Philippines
Indonesia
Austria
Saudi Arabia
Lebanon
Nauru
Barbados
Canada
Monaco
San
Marino
Bermuda
Denmark
Belgium
New
Zealand
Singapore
Netherlands
British Virgin
Islands
Seychelles
Peru
Micronesia
Cayman
Islands
Germany
France
Bahrain
United
Kingdom
Curaao
Luxembourg
Malaysia
Vanuatu
Switzerland
Ireland
India
Isle of Man
Estonia
Anguilla
Saint Kitts
and Nevis
Brazil
Spain
Guatemala
Brunei
Darussalam
Guernsey
Antigua
and
Barbuda
Former
Yugoslav
Republic of
Macedonia
Hong Kong,
China
Croatia
Liberia
Dominica
Hungary
Turks and
Caicos
Islands
Andorra
Macao, China
Trinidad and
1/
Tobago
Tunisia
Ukraine
Mauritius
Norway
Jamaica
Jersey
Italy
The
Bahamas
OECD 2015
1 Half
Tanzania
Cyprus
2020
nd
st
2 Half
2nd Half
1 Half
Cook
Islands
South
Africa
Poland
Slovenia
El Salvador
Kazakhstan
Turkey
Lithuania
Mauritania
Pakistan
Cte dIvoire
Costa Rica
Czech
Republic
Saint
Vincent
and the
Grenadines
Niger
Gibraltar
Grenada
Sint
Maarten
Portugal
Kenya
Morocco
Senegal
United Arab
Emirates
Greece
Malta
Samoa
Niue
Colombia
Albania
Uganda
Uruguay
Korea
Russia
Argentina
Finland
Georgia
Burkina
Faso
Lesotho
Chile
Mexico
Saint Lucia
Belize
Sweden
Nigeria
Cameroon
Azerbaijan
China
(Peoples
Republic of)
Montserrat
Slovak
Republic
Israel
Iceland
Latvia
Gabon
Romania
Papua New
Guinea
Bulgaria
Dominican
Republic
OECD 2015
OECD 2015
OECD 2015
Importantly, the Global Forum has developed an online helpdesk service. This allows
authorised personnel from Global Forum members to confidentially approach the Global
Forum Secretariat with requests for advice, whether it be related to the functions of an EOI
unit, how to ensure a request is valid, advice on draft legislation, questions on the application
of an international agreement or information technology questions. Over time, aggregate
statistics on the types of questions received will allow the Secretariat to further tailor its
support activities.
OECD 2015
served by a dedicated Secretariat, staffed with officials and secondees, with diverse national
backgrounds and experience. The costs of the Secretariat are funded entirely by the members.
Steering Group
AEOI Group
OECD 2015
Automatic Exchange of
Information Unit
Andrew
AUERBACH
Head of Unit
Dnal GODFREY
Head of Unit
Gwenalle LE
COUSTUMER
Sverine
BARANGER
Yusef AL-YUSEF
(part)
Sivasankaran
PATTANAM
(part)
Audrey CHUA
Melissa DEJONG
Lu-Shen QUA
Kanae HANA
(part)
Hakim HAMADI
Mlanie ROBERT
Mary OLEARY
Sbastien
MICHON (part)
Mikkel
THUNNISSEN
Renata TEIXEIRA
Kaelen ONUSKO
Boudewijn
VAN LOOIJ
Sivasankaran
PATTANAM
(part)
Radovan ZIDEK
Ana RODRIGUEZCALDERON
Radhanath
HOUSDEN
Head of Unit
Ervice TCHOUATA
OECD 2015
Further Resources:
For more information on the work of the Global Forum, including its peer review reports, the new standard on AEOI standard and
supporting material, previous annual reports and the EOI portal, visit http://www.oecd.org/tax/transparency/
OECD 2015
ANNEXES 43
ANNEXES
OECD 2015
ANNEXES 44
A2 Accounting
Access to Information
Jurisdiction
Type of Review
A3
Bank
B1 Access
Powers
B2 Rights
and
Safeguards
Albania
Phase 1
In place, but
In place
In place
In place
In place
Azerbaijan
[Phase 1]
In place, but
In place, but
In place
In place,
but
Botswana
Phase 1 +
Supplementary
In place, but
In place, but
In place
Brunei
Darussalam
Phase 1 +
[Supplementary
]
In place
In place
Burkina Faso
Phase 1
In place, but
Cameroon
Phase 1
Dominica
Phase 1 +
[Supplementary
]
Dominican
Republic
Phase 1
Exchange of Information
C1 EOI
instruments
C2 Network
of
Agreements
C3
Confidentiality
C4 Rights
and
Safeguards
C5
Timely
EOI
Move
to
Phase 2
In place
In place
In place
In place
Not
assessed
Yes
In place, but
In place, but
In place
In place
In place
Not
assessed
Yes
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
In place
In place,
but
In place
In place, but
In place
In place
In place
Not
assessed
Yes
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
In place
Not in place
In place
In place
In place
In place
In place
In place, but
In place
Not
assessed
Yes
Not in place
In place
In place
In place,
but
In place
In place
In place
In place
In place
Not
assessed
Yes
OECD 2015
ANNEXES 45
Availability of Information
A1
Ownership
A2 Accounting
Access to Information
Jurisdiction
Type of Review
A3
Bank
B1 Access
Powers
B2 Rights
and
Safeguards
El Salvador
Phase 1
Not in place
In place
In place
In place
In place
10
Gabon
[Phase 1]
In place, but
In place
In place
In place
11
Micronesia
Phase 1
In place, but
Not in place
In place
12
Georgia
Phase 1
In place, but
In place
13
Guatemala
Phase 1 +
[Supplementary
]
In place, but
14
Kazakhstan
Phase 1
15
Kenya
16
Exchange of Information
C1 EOI
instruments
C2 Network
of
Agreements
C3
Confidentiality
C4 Rights
and
Safeguards
C5
Timely
EOI
Move
to
Phase 2
In place
In place
In place
In place
Not
assessed
Yes
In place
In place
In place
In place
In place
Not
assessed
Yes
Not in
place
Not assessed
Not in place
Not in place
Not in place
Not in
place
Not
assessed
No
In place
In place,
but
In place
In place, but
In place
In place
In place
Not
assessed
Yes
In place
In place
Not in
place
In place, but
Not in place
Not in place
In place
In place
Not
assessed
No
In place, but
In place
In place
Not in
place
In place
Not in place
In place, but
In place
In place,
but
Not
assessed
No
Phase 1
In place, but
In place
In place
In place
In place
In place, but
In place
In place
In place
Not
assessed
Yes
Lebanon
Phase 1
Not in place
In place, but
In place
Not in
place
In place
Not in place
Not in place
In place
In place
Not
assessed
No
17
Lesotho
Phase 1
In place, but
In place, but
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
18
Liberia
Phase 1
Not in place
Not in place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
No
19
Marshall
Islands
Phase 1 +
Supplementary
Not in place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
OECD 2015
ANNEXES 46
Availability of Information
A1
Ownership
A2 Accounting
Access to Information
Jurisdiction
Type of Review
A3
Bank
B1 Access
Powers
B2 Rights
and
Safeguards
20
Mauritania
Phase 1
Not in place
In place
In place
In place
In place
21
Morocco
Phase 1
Not in place
In place
In place
In place,
but
22
Nauru
Phase 1
Not in place
Not in place
In place
23
Nigeria
Phase 1
In place, but
In place, but
24
Niue
Phase 1 +
Supplementary
In place, but
25
Pakistan
Phase 1
26
Panama
27
Exchange of Information
C1 EOI
instruments
C2 Network
of
Agreements
C3
Confidentiality
C4 Rights
and
Safeguards
C5
Timely
EOI
Move
to
Phase 2
In place, but
In place
In place
In place
Not
assessed
Yes
In place
In place
In place
In place
In place
Not
assessed
Yes
Not in
place
Not assessed
Not in place
Not in place
Not in place
Not in
place
Not
assessed
No/NC*
In place
In place
In place
In place, but
In place, but
In place
In place
Not
assessed
Yes
In place, but
In place
In place
In place
In place
In place, but
In place
In place
Not
assessed
Yes
In place, but
In place
In place
In place,
but
In place
In place
In place
In place
In place
Not
assessed
Yes
Phase 1 +
[Supplementary
]
In place, but
Not in place
In place
In place
In place
In place
In place, but
In place
In place
Not
assessed
Yes
Romania
[Phase 1]
Not in place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
28
Saudi Arabia
Phase 1
In place
In place
In place
In place,
but
In place
In place, but
In place, but
In place
In place
Not
assessed
Yes
29
Senegal
[Phase 1]
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Yes
30
Switzerland
Phase 1 +
Supplementary
Not in place
In place
In place
In place,
but
In place
In place, but
In place
In place
In place
Not
assessed
Yes
OECD 2015
ANNEXES 47
Availability of Information
A1
Ownership
A2 Accounting
Access to Information
Jurisdiction
Type of Review
A3
Bank
B1 Access
Powers
B2 Rights
and
Safeguards
31
Trinidad and
Tobago
Phase 1
In place, but
In place
In place
Not in
place
In place, but
32
Uganda
Phase 1
In place, but
In place, but
In place
In place
33
United Arab
Emirates
Phase 1 +
Supplementary
In place, but
In place, but
In place
34
Vanuatu
Phase 1
In place, but
Not in place
In place
Exchange of Information
C1 EOI
instruments
C2 Network
of
Agreements
C3
Confidentiality
C4 Rights
and
Safeguards
C5
Timely
EOI
Move
to
Phase 2
Not in place
Not in place
In place
In place
Not
assessed
No
In place
In place, but
In place
In place
In place
Not
assessed
Yes
In place,
but
In place
In place, but
In place
In place
In place
Not
assessed
Yes
Not in
place
Not assessed
Not in place
Not in place
In place
In place
Not
assessed
No
OECD 2015
ANNEXES 48
Table 2: Jurisdictions that have undergone both Phase 1 and Phase 2 Reviews
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
1
Phase 1 +
C2
Network of
Agreements
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place, but
In place, but
In place
In place, but
Phase 1
Determination
In place
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Partially
Compliant
Partially
Compliant
Largely
Compliant
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
In place
Not in place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Antigua and
Barbuda
Argentina
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
In place, but
In place
In place, but
In place
Not
assessed
Largely
Compliant
NonCompliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place, but
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Combined
Phase 1 +
5
C1 EOI
instruments
Anguilla
Phase 2
B2 Rights
and
Safeguards
Andorra
Phase 2
Exchange of information
Aruba
Phase 2
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
compliant
Overall
Rating
Partially
Compliant
Partially
Compliant
Partially
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 49
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Australia
Combined
Phase 1 +
7
Austria
Phase 1 +
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
In place
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place, but
In place
In place, but
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
Not
assessed
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place, but
In place
In place, but
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place, but
In place
In place, but
In place
In place
Not in place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Bahrain
Phase 2
Phase 1 +
10
C2
Network of
Agreements
The Bahamas
Phase 2
C1 EOI
instruments
Phase 1
Determination
Phase 2 +
Supplementary Phase 2 Rating
Phase 1 +
B2 Rights
and
Safeguards
Exchange of information
Barbados
Phase 2
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
NonCompliant
Compliant
Compliant
Partially
Compliant
Overall
Rating
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Partially
Compliant
OECD 2015
ANNEXES 50
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
11
Belgium
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 1 +
12
Bermuda
In place
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
In place
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
Not
assessed
In place
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
Phase 2 Rating
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place, but
In place, but
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
British Virgin
Islands
Phase 1
Phase 1 +
Supplementary Determination
+ Phase 2 +
Supplementary
Phase 2 Rating
Overall
Rating
Not
assessed
Brazil
Phase 2
15
In place
C2
Network of
Agreements
Largely
Compliant
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 1 +
14
In place
C1 EOI
instruments
Belize
Phase 2
13
In place
B2 Rights
and
Safeguards
Exchange of information
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 51
Availability of information
Jurisdiction
Type of
Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
16
17
Canada
Cayman
Islands
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
In place, but
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
China
Combined
Overall
Rating
Not
assessed
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place, but
In place, but
In place, but
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Compliant
Largely
Compliant
Chile
Phase 1 +
20
C2
Network of
Agreements
Phase 1
Determination
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 2
19
C1 EOI
instruments
Combined
Phase 1 +
18
B2 Rights
and
Safeguards
Exchange of information
Colombia
Largely
Compliant
Largely
Compliant
Compliant
Compliant
[Phase 2]
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
OECD 2015
ANNEXES 52
Availability of information
Jurisdiction
Type of
Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
21
Phase 1 +
Phase 1 +
25
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
Phase 1
Determination
In place
Phase 2 Rating
Compliant
Largely
compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
Not in place
In place, but
In place
In place
In place
In place, but
In place
In place
In place
Not
assessed
Phase 2 Rating
NonCompliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place, but
In place
In place
In place, but
In place
In place
In place
In place
Not
assessed
Curaao
Phase 2
24
C2
Network of
Agreements
Costa Rica
[Phase 2]
23
C1 EOI
instruments
Cook Islands
Phase 2
22
B2 Rights
and
Safeguards
Exchange of information
Cyprus
Czech
Republic
Phase 1
Phase 1 +
Determination
Phase 2+
[Supplementar
Phase 2 Rating
y]
Phase 1 +
Phase 2
Partially
Compliant
Not
assessed
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place
In place
In place, but
In place
In place
In place
In place
In place,
but
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Overall
Rating
Largely
Compliant
Partially
Compliant
Partially
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 53
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
26
27
28
29
Denmark
Estonia
Finland
France
C1 EOI
instruments
C2
Network of
Agreements
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
Phase 1
Determination
In place, but
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
Compliant
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Combined
Combined
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
FYROM
Phase 2
Overall
Rating
Not
assessed
Combined
Phase 1 +
30
B2 Rights
and
Safeguards
Exchange of information
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
OECD 2015
ANNEXES 54
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
31
Germany
Phase 1 +
Greece
In place
In place
In place
Phase 1
Determination
In place, but
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
In place
In place
In place
In place
In place
Not
assessed
Combined
Phase 1 +
35
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
Gibraltar
Phase 2
34
C2
Network of
Agreements
Ghana
Phase 2
33
C1 EOI
instruments
Combined
Phase 1 +
32
B2 Rights
and
Safeguards
Exchange of information
Grenada
Phase 2
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Overall
Rating
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 55
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
36
Hong Kong,
China
Phase 1 +
Phase 2
Phase 1 +
38
Iceland
Combined
Phase 1 +
40
C2
Network of
Agreements
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
Phase 1
Determination
In place
Phase 2 Rating
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place, but
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place, but
In place
In place
In place
In place, but
In place,
but
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Largely
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
In place
In place
In place
In place
In place
Not
assessed
Hungary
Phase 2
39
C1 EOI
instruments
Guernsey
Phase 2
37
B2 Rights
and
Safeguards
Exchange of information
India
Phase 2
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Overall
Rating
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
OECD 2015
ANNEXES 56
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
41
43
Ireland
Isle of Man
Combined
C3
C4 Rights
Confidentiality
and
Safeguards
In place, but
In place
In place
C5
Timely
EOI
In place
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
NonCompliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Compliant
Compliant
In place
Not
assessed
In place
In place
Not in place
In place
In place
Not
assessed
Combined
Phase 1 +
Italy
Overall
Rating
Partially
Compliant
Compliant
Compliant
Phase 1
Determination
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
In place
In place, but
In place
In place, but
In place, but
In place
Israel
Phase 2
45
C2
Network of
Agreements
Phase 1
Determination
Phase 2 Rating
44
C1 EOI
instruments
Indonesia
Phase 2
42
B2 Rights
and
Safeguards
Exchange of information
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Largely
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Combined
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Largely
Compliant
OECD 2015
ANNEXES 57
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
46
48
49
Japan
C5
Timely
EOI
Phase 1
Determination
In place, but
Phase 2 Rating
Partially
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Jersey
Korea,
Republic of
Combined
Combined +
Supplementary
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place, but
In place
In place, but
In place
In place
In place,
but
Not
assessed
Phase 2 Rating
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Latvia
[Phase 2]
Overall
Rating
Compliant
Largely
Compliant
Combined
Phase 1 +
50
C1 EOI
C2 Network
C3
C4 Rights
instruments
of
Confidentiality
and
Agreements
Safeguards
Jamaica
Phase 2
47
B2 Rights
and
Safeguards
Exchange of information
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 58
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
51
Phase 1
Phase 1 +
Determination
Liechtenstein Supplementary
+[Phase 2]
Phase 2 Rating
Phase 1 +
52
Lithuania
Phase 2
Phase 1 +
53
Luxembourg
54
In place
In place
In place
C2
Network of
Agreements
C3
C4 Rights
Confidentiality
and
Safeguards
In place
In place
In place
In place
C5
Timely
EOI
Not
assessed
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Partially
Compliant
Macao, China
Phase 2
Phase 1 +
55
In place
C1 EOI
instruments
Largely
Compliant
Phase 2 +
[Supplementar
Phase 2 Rating
y]
Phase 1 +
In place, but
B2 Rights
and
Safeguards
Exchange of information
Malaysia
Phase 2
Largely
Compliant
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Overall
Rating
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 59
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
56
Mauritius
In place
In place
In place
C5
Timely
EOI
In place
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
Not
assessed
Phase 1
Determination
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place, but
In place
In place, but
In place
In place
Not
assessed
Monaco
Overall
Rating
Largely
Compliant
Largely
Compliant
Compliant
Phase 2 Rating
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 1 +
60
C3
C4 Rights
Confidentiality
and
Safeguards
Mexico
Phase 2
59
C2
Network of
Agreements
Phase 1
Determination
Phase 1
Combined + Determination
Supplementary
(x2)
Phase 2 Rating
Phase 1 +
58
C1 EOI
instruments
Malta
Phase 2
57
B2 Rights
and
Safeguards
Exchange of information
Compliant
Compliant
Compliant
Largely
Compliant
In place
In place
In place
In place
Compliant
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Montserrat
Phase 2
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 60
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
61
62
63
Netherlands
New Zealand
Norway
C2
Network of
Agreements
C3
C4 Rights
Confidentiality
and
Safeguards
In place
In place
In place
C5
Timely
EOI
Phase 1
Determination
In place, but
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place, but
In place
In place
In place
In place, but
In place, but
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
Not in place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Noncompliant
In place
In place
In place
In place
In place
Not
assessed
Combined
Combined
Phase 1 +
Poland
Phase 2
Overall
Rating
Largely
Compliant
Compliant
Philippines
Phase 2
65
C1 EOI
instruments
Combined
Phase 1 +
64
B2 Rights
and
Safeguards
Exchange of information
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
OECD 2015
ANNEXES 61
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
66
68
69
Phase 1
Determination
In place, but
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Qatar
Russian
Federation
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 1 +
Phase 2
Phase 1 +
Phase 2
Phase 1 +
70
C1 EOI
C2 Network
C3
C4 Rights
C5
instruments
of
Confidentiality
and
Timely EOI
Agreements
Safeguards
In place
In place
In place
In place
In place, but
In place
In place
In place
Not
assessed
Portugal
Phase 2
67
B2 Rights
and
Safeguards
Exchange of information
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place
In place
In place, but
In place
In place, but
In place, but
In place
In place,
but
Not
assessed
Phase 2 Rating
Largely
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
Not in place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
St. Lucia
Phase 2
NonCompliant
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Overall
Rating
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Partially
Compliant
OECD 2015
ANNEXES 62
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
71
73
San Marino
In place
Phase 2 Rating
Partially
Compliant
Partially
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
The
Seychelles
Phase 1 +
Phase 1
Supplementary Determination
+ Phase 2+
[Supplementar
Phase 2 Rating
y]
In place, but
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
In place
In place
In place
In place
In place
In place
In place
In place
In place
Largely
Compliant
Not
assessed
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place, but
In place
In place, but
In place, but
In place
In place
Phase 2 Rating
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place, but
In place
In place
In place, but
In place
In place
In place
In place, but
In place,
but
Not
assessed
Phase 2 Rating
Largely
Compliant
Largely
Compliant
Largely
Compliant
Not
assessed
Singapore
Phase 2
75
Phase 1
Determination
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Phase 1 +
74
C1 EOI
C2 Network
C3
C4 Rights
C5
instruments
of
Confidentiality
and
Timely EOI
Agreements
Safeguards
Samoa
Phase 2
72
B2 Rights
and
Safeguards
Exchange of information
Slovak
Republic
Phase 1 +
Phase 2
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
Overall
Rating
Partially
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
OECD 2015
ANNEXES 63
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
Phase 1 +
76
Slovenia
Phase 2
77
78
South Africa
Spain
Combined
C2
Network of
Agreements
C3
C4 Rights
Confidentiality
and
Safeguards
In place
In place
In place
C5
Timely
EOI
Phase 1
Determination
In place
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place, but
In place
In place
Not
assessed
Compliant
Compliant
Compliant
In place
In place
Not
assessed
In place
In place
In place
In place
In place
Not
assessed
St. Vincent
and the
Grenadines
Phase 1 +
Phase 2
Overall
Rating
Compliant
Compliant
Compliant
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place, but
In place
In place
Phase 2 Rating
Partially
Compliant
Partially
Compliant
Compliant
Partially
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Partially
Compliant
Phase 1
Determination
In place
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Sint Maarten
Phase 2
80
C1 EOI
instruments
Combined
Phase 1 +
79
B2 Rights
and
Safeguards
Exchange of information
Largely
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Partially
Compliant
Largely
Compliant
OECD 2015
ANNEXES 64
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
81
82
83
84
85
Sweden
Turkey
Turks and
Caicos
United
Kingdom
United
States
Combined
B2 Rights
and
Safeguards
Exchange of information
C1 EOI
instruments
C2
Network of
Agreements
C3
C4 Rights
C5
Confidentiality
and
Timely EOI
Safeguards
In place
In place
In place
Phase 1
Determination
In place
Phase 2 Rating
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Phase 1
Determination
Not in place
In place
In place
In place, but
In place
In place, but
In place
In place
In place,
but
Not
assessed
Phase 2 Rating
NonCompliant
Compliant
Compliant
Partially
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Partially
Compliant
In place
In place, but
In place
In place
In place
In place
In place
In place
In place
Not
assessed
In place
In place
In place
In place
In place
Not
assessed
Combined
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
Combined +
Supplementary
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Compliant
Compliant
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Largely
Compliant
Phase 1
Determination
In place, but
In place, but
In place
In place
In place
In place
In place
In place
In place
Not
assessed
Phase 2 Rating
Largely
Compliant
Combined
Largely
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Compliant
Overall
Rating
Compliant
Partially
Compliant
Largely
Compliant
Largely
Compliant
Largely
Compliant
Compliant
OECD 2015
ANNEXES 65
Availability of information
Jurisdiction
Type of Review
Type of
Evaluation
A1
Ownership
A2 Accounting
A3 Bank
Access to information
B1
Access
Powers
86
Uruguay
Phase 1
Phase 1 +
Determination
Supplementary
+ Phase 2
Phase 2 Rating
In place
Largely
Compliant
In place
Largely
Compliant
In place
Compliant
In place, but
Partially
Compliant
B2 Rights
and
Safeguards
In place, but
Partially
Compliant
Exchange of information
C1 EOI
instruments
C2
Network of
Agreements
C3
C4 Rights
Confidentiality
and
Safeguards
In place
In place
In place
Largely
Compliant
Compliant
Compliant
In place
Compliant
C5
Timely
EOI
Not
assessed
Largely
Compliant
Overall
Rating
Largely
Compliant
OECD 2015
ANNEXES 66
Achieving a regional balance, a balance between OECD and non OECD reviews over the period
of the mandate and a balance between those that committed to the standard early and those
that have made more recent commitments.
Jurisdictions lacking exchange of information agreements have been scheduled later for
Phase 2 reviews as they do not have sufficient experience in implementing the standard in
practice.
Jurisdictions which are not members of the Global Forum but are considered to be relevant to
be reviewed have been scheduled early for Phase 1 reviews.
Note that the schedule is provisional, particularly as relates to Phase 2 reviews, and may need to be
adjusted to take account of circumstances as they arise.
OECD 2015
ANNEXES 67
2010
2011
st
1 Half
nd
st
Half
1 Half
nd
Half
Australia
Canada
Belgium
Bahrain
Anguilla
Andorra
Chile
Cook Islands
Barbados
Denmark
France
Estonia
Brazil
China
(Peoples
Republic of)
Czech Republic
Bermuda
Germany
Isle of Man
Guernsey
Grenada
Botswana
India
Italy
Hungary
Austria
Cyprus
Liberia
Cayman Islands
Jamaica
Liechtenstein
Japan
Macao, China
Gibraltar
Malta
Ghana
Jersey
New Zealand
Philippines
Indonesia
Malaysia
Greece
Russia
Ireland
Monaco
San Marino
Singapore
Luxembourg
Spain
Guatemala
Saint Lucia
Mauritius
Panama
Saudi Arabia
Switzerland
Netherlands
United Arab
Emirates
Korea
Slovak Republic
Norway
Seychelles
The Bahamas
Aruba
Curaao
Uruguay
Mexico
South Africa
Qatar
Trinidad and
Tobago
United States
United
Kingdom
Vanuatu
Montserrat
Former Yugoslav
Republic of Macedonia
Sint Maarten
Lebanon
Phase 1 review
Phase 2 review
Combined review
OECD 2015
ANNEXES 68
2012
1st Half
2013
2nd Half
1st Half
2nd Half
Samoa
Turkey
Belgium
British Virgin
Islands
Bahrain
Malaysia
Anguilla
Andorra
Argentina
Portugal
Bermuda
Austria
Estonia
Slovak Republic
Antigua and
Barbuda
Ghana
Belize
Finland
Cayman Islands
Slovenia
Chile
Grenada
Dominica
Sweden
Cyprus
India
Philippines
Vanuatu*
Former Yugoslav
Republic of
Macedonia
Israel
Israel
Iceland
Guernsey
Luxembourg
Guatemala*
Liberia*
Marshall Islands
Slovenia
Malta
Monaco
Barbados
Seychelles
Mexico
Russia
Nauru
Brazil
Qatar
Micronesia*
Macao, China
Colombia
Montserrat
Niue
San Marino
Lithuania
Georgia
Trinidad and
Tobago*
Saint Lucia
Poland
Singapore
Kenya
Nigeria
Latvia
The Bahamas
Lebanon*
Phase 1 review
Phase 2 review
Combined review
*This Phase 2 review is delayed; see Phase 1 report for this jurisdiction for details.
OECD 2015
*This Phase 2 review is delayed; see Phase 1 report for this jurisdiction for details.
ANNEXES 69
2015
2014
1st Half
2nd Half
1st Half
2nd Half
Belize
Czech Republic
Liechtenstein
Costa Rica
Kenya
El Salvador
Albania
Uganda
Nauru*
Gibraltar
Samoa
Lithuania
Colombia
Mauritania
Gabon
Lesotho
Cook Islands
Hungary
Albania
Georgia
Nigeria
Morocco
Kazakhstan
Burkina Faso
Portugal
Curaao
Burkina Faso
Latvia
Micronesia*
Botswana
Pakistan
Cameroon
Uruguay
Poland
Cameroon
Lesotho
Croatia
Saudi Arabia
Senegal
Azerbaijan
Aruba
Sint Maarten
Gabon
Azerbaijan
United Arab
Emirates
Ukraine
El Salvador
Kazakhstan
Romania
Niue
Dominican Republic
Mauritania
Pakistan
Dominican
Republic
Tunisia
Peru
Morocco
Senegal
Switzerland
Uganda
Marshall Islands
Romania
Brunei Darussalam
Dominica
Panama
Bulgaria
Phase 1 review
Phase 2 review
Combined review
*This Phase 2 review is delayed; see Phase 1 report for this jurisdiction for details.
OECD 2015
ANNEXES 70
Albania
Andorra
Anguilla
Argentina
Armenia
Aruba
Australia
Austria
Azerbaijan
The Bahamas
Bahrain
Barbados
Belgium
Belize
Bermuda
Botswana
Brazil
Brunei Darussalam
Bulgaria
Burkina Faso
Cameroon
Canada
Cayman Islands
Chile
Colombia
Cook Islands
Costa Rica
Cte DIvoire
Croatia
Curaao
Cyprus
Czech Republic
Denmark
Dominica
Dominican Republic
El Salvador
Estonia
ANNEXES 71
Finland
France
Gabon
Georgia
Germany
Ghana
Gibraltar
Greece
Grenada
Guatemala
Guernsey
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Kazakhstan
Kenya
Korea
Latvia
Lesotho
Liberia
Liechtenstein
Lithuania
Luxembourg
Macao, China
Malaysia
Malta
Marshall Islands
Mauritania
Mauritius
Mexico
Monaco
Montserrat
71
ANNEXES 72
Morocco
Nauru
Netherlands
New Zealand
Niger
Nigeria
Niue
Norway
Pakistan
Panama
Peru
Philippines
Poland
Portugal
Qatar
Romania
Russia
Saint Lucia
Samoa
San Marino
Saudi Arabia
Senegal
Seychelles
Singapore
Sint Maarten
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Tanzania
Tunisia
Turkey
Uganda
Ukraine
72
ANNEXES 73
United Kingdom
United States
Uruguay
Vanuatu
European Union2
The European Union participates in the Global Forum in a sui generis capacity.
73
ANNEXES 74
United Nations
Commonwealth Secretariat
74
ANNEXES 75
Bermuda (Vice-Chair)
Brazil
Cayman Islands
China (Vice-Chair)
France
Germany (Vice-Chair)
India
Indonesia
Japan
Isle of Man
Kenya
Singapore
Spain
Switzerland
United Kingdom
United States
Bermuda
Brazil
China
France (Chair)
Ghana
Germany
Indonesia
India (Vice-Chair)
Indonesia
Italy
Japan (Vice-Chair)
Jersey
Korea
Liechtenstein
Malta
Mauritius
Mexico
Netherlands
Norway
Samoa
Singapore (Vice-Chair)
South Africa
Spain
Switzerland
United Kingdom
United States
The Chair of the AEOI Group also participates in Steering Group meetings
75
ANNEXES 76
4
AEOI Group Members
Andorra
Argentina
Australia
The Bahamas
Barbados
Belgium
Bermuda
Brazil
Bulgaria
Canada
Cayman Islands
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Georgia
Germany
Ghana
Greece
Guernsey
Hungary
Iceland
India (Vice-Chair)
Indonesia
Ireland
Isle of Man
Italy (Chair)
Japan
Jersey (Vice-Chair)
Korea
Latvia
Liechtenstein
Lithuania
Luxembourg
Malaysia
Malta
Mexico
Monaco
Montserrat
Netherlands (Vice-Chair)
New Zealand
Norway
Philippines
Portugal
Russian Federation
San Marino
Saudi Arabia
Seychelles
Singapore
Slovak Republic
South Africa
Spain
Sweden
Switzerland
Uganda
Ukraine
United Kingdom
United States
AEOI Group Observers
Commonwealth Secretariat
76
Croatia
ANNEXES 77
On 29-30 October 2015, over 250 delegates from 88 jurisdictions and 11 international
organisations and regional groups came together in Bridgetown, Barbados, for the 8 th meeting of
the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global
Forum). The Global Forum welcomed Armenia, Bulgaria, Cte dIvoire, Niger, Papua New Guinea
and Tanzania as new members which have joined since its last meeting, bringing its membership
to 129.
This meeting was held on the eve of the commencement of a new five year mandate of the
Global Forum. Continuing its resolve to take international tax cooperation to an even higher
level in this new age of tax transparency, the Global Forum discussed a wide range of topics with
the following key outcomes:
Acknowledgement that the Global Forum is currently the key global body competent to
assess jurisdictions as regards their cooperation on matters of transparency and
exchange of information for tax purposes, and that the findings in the Global Forum
peer reviews should be taken into account as appropriate in any lists pertaining to noncooperative jurisdictions in this area. It was also noted that tremendous progress has
been made over recent years through the cooperative nature and integrity of its
processes, which form the foundation of its work.
Agreement on the detailed framework for a second Round of peer reviews of the
standard of exchange of information on request to be launched in the second half of
2016. This new round will be based on enhanced Terms of Reference, which will now
include a requirement to maintain and exchange beneficial ownership information.
77
ANNEXES 78
Intensification of efforts to ensure developing countries benefit from the recent gains
made in international tax transparency. It was agreed that following the initial success
of the Africa Initiative and AEOI pilot projects, triangular cooperation in the delivery of
technical assistance between the Global Forum Secretariat, members and regional
organisations should be enhanced.
ANNEXES 79
jurisdictions through nine regional training seminars, the Global Forum agreed to continue
prioritise the provision of support in accordance with jurisdictions needs. The Global Forum also
welcomed the ongoing work to put in place a common transmission system and looks forward to
its continued involvement as the work develops.
The Global Forum welcomed the strengthening of the international legal framework for
implementing the exchange of information with the signature, since the last plenary, of the
multilateral Convention on the Mutual Administrative Assistance in Tax Matters (MAC) by 5
jurisdictions and the signature at the plenary of the Multilateral Competent Authority
Agreement (MCAA) by 13 jurisdictions. There are now 89 jurisdictions covered by the MAC and
74 by the MCAA.
Underscoring the importance of confidentiality and data safeguards in relation to AEOI, and
in particular the operational and systems perspective (due to the electronic nature of the
exchanges and the volume of information), the Global Forum completed the first set of
preliminary assessments. This process will be completed for all committed jurisdictions by mid2016 through the multilateral assessment process which was launched this year with 19
assessments already finalised. While the focus in 2015 was on these assessments and on
implementation support, it was agreed that the design of a staged review process leading to
comprehensive reviews will be finalised in 2016, and presented to the plenary at its next
meeting. Furthermore, in the coming year, the Global Forum, through its AEOI Group, will
continue to work intensively across all areas to ensure the timely and effective delivery of the
commitments made, including on how to calibrate the monitoring, support and review processes
to best ensure the effective implementation of the standard.
Exchange of Information on Request (EOIR)
The Global Forum published its 2015 Annual Report Tax Transparency 2015: Report on
Progress, which includes details on the progress of the peer reviews and ratings. With 41 new
reviews completed since its last meeting, the Global Forum has now published 215 peer reviews,
and assigned ratings to 86 jurisdictions. Following their Phase 2 reviews of practice 22
jurisdictions are rated as Compliant, 52 jurisdictions as Largely Compliant, and 12
jurisdictions as Partially Compliant. The Global Forum lauds the progress made by a number of
jurisdictions that had previously been rated overall Partially Compliant or Non-Compliant
and which have addressed the recommendations made and whose ratings were improved to
Largely Compliant following a supplementary review (Austria, British Virgin Islands, Cyprus,
Luxembourg and the Seychelles). The few remaining reviews under the first round of reviews will
79
ANNEXES 80
be launched before the end of 2015 and completed in 2016. All reports are available online on
www.eoi-tax.org
At its plenary meeting in Berlin in 2014, the Global Forum agreed that jurisdictions that still
do not have in place elements critical to ensuring an effective exchange of information in their
legal and regulatory framework more than two years after their Phase 1 review would be rated
overall Non-Compliant without undergoing a Phase 2 review unless they are able to show
sufficient progress through a supplementary review. A number of jurisdictions that had been
prevented from moving to Phase 2 have been able to demonstrate sufficient progress and their
Phase 2 reviews are either on-going or will be launched before the end of the year. A number of
other jurisdictions are still going through this process, which will be expected to have a
successful supplementary review soon or be rated Non-Compliant. A final rating for any of these
jurisdictions will be assigned once the supplementary process is complete for all of them.
The Global Forum also formalised the framework for a second round of reviews, which will
commence in 2016 and cover all members and relevant non-members. The framework
establishes a strengthened standard for exchange of information on request, including a
requirement to maintain and exchange beneficial ownership information, the incorporation of
the 2012 update to Article 26 of the OECD Model Tax Convention and its Commentary (including
group requests), and a review of information requests made as well as received.
Technical Assistance
Tax is now a significant aspect of the global development agenda. Although tax transparency
is not the only aspect of enhancing domestic resource mobilisation, it is nonetheless a vital one.
Technical assistance was greatly intensified during 2015 to ensure that all members, and
developing countries in particular, will benefit from improvements in transparency and exchange
of information, including AEOI. This was made possible because of additional financial support
from a number of members and collaboration with other international organisations. Following
the successful launch of the Africa Initiative and AEOI pilot projects, all of which involve other
international organisations, it was agreed that strengthening long term triangular relationships
between the Global Forum Secretariat, its members and other international organisations should
be an essential objective for technical assistance activities during the next mandate.
The Global Forum welcomed the leadership shown by Burkina Faso, Cameroon, Ghana,
Kenya and Morocco over the first year of the Africa Initiative. Their agreement to meet concrete
targets to improve transparency and exchange of information over the three years of this project
will provide significant benefits in tax transparency and strengthen the ongoing efforts being
made to tackle cross border tax evasion. All African countries and other developing countries
80
ANNEXES 81
were invited to come forward and take greater advantage of the gains in transparency that have
been collectively achieved over the last six years.
The importance and benefits of AEOI have been recognised by all member jurisdictions. It
was agreed that, building on the pilot projects that have already commenced and in line with its
mandate, the Global Forum would continue to work closely with its developing country
members, looking in particular at how to deliver on implementation of a truly global standard
and ensure that developing countries can also access the benefits that AEOI has to offer.
Evaluation
At its meeting in Berlin in October 2014, Global Forum members agreed to extend the
mandate until the end of 2020. The current 3 year Global Forum mandate expires at the end of
2015, and in line with that mandate the Global Forum conducted a self-evaluation of the work
done during this period, with the focus being on outcomes. The evaluation concluded that the
objectives set for the Global Forum have been exceeded. The peer reviews of 120 jurisdictions
have led to significant changes to the international legal architecture of exchange of information,
and training and support provided to more than 130 jurisdictions have resulted in extensive
awareness of the benefits of EOI and improved capacity to use the infrastructure. On the ground,
this is swiftly translating into additional revenues for jurisdictions that are harnessing
international cooperation effectively. Implementation of the international standard on AEOI by
the 96 committed jurisdictions will permanently alter the arithmetic of international tax evasion.
Governance and Budget
In anticipation of the new mandate period of 2016-2020, the Global Forum reconsidered
certain aspects of its structure and organisation as well as its resources. Proposals were adopted
with a view to maximising engagement of Global Forum members in all aspects of its work, while
at the same time ensuring that progress continues to be made in an effective and efficient
manner. Most importantly, it was agreed to put in place a fixed schedule of rotation for the
Steering Group and the PRG for the next five years instead of the current annual process. Global
Forum members will be invited to express an interest in membership of the Steering Group/Peer
Review Group for the new mandate period 2016-2020.
An intermediate financial report for 2015 was considered and the Global Forum also adopted
the revised projected budget for 2016. The Global Forum welcomed the additional support
provided by different jurisdictions and donor agencies throughout the year in the form of
Voluntary Contributions and direct support. France, Switzerland, Australia, Japan, the Asian
81
ANNEXES 82
Development Bank and UKs Department for International Development supported the Global
Forums work in Africa, Asia and the Pacific region and with other developing countries.
It is expected that expenditure will exceed income for the 2015 and 2016 financial years, and
therefore the Global Forum agreed to cover the shortfalls for these years by using the
accumulated surplus carried forward from previous years. Though the membership fees were
maintained at existing levels, the Global Forum agreed to re-examine these in light of the
prevailing financial situation in 2017.
Next Steps
The key focus in 2016 will be the start of Round 2 of reviews for EOIR with the launch of the
first set of reports, and the intensification of the monitoring and preliminary review work on
implementation of the AEOI standard, so as to ensure jurisdictions that have committed to first
exchanges in 2017 and 2018 are ready to do so.
To ensure that all concerned Global Forum members will be ready for these developments,
technical assistance work will also be stepped up, with a combination of pilot projects on AEOI
and other jurisdiction specific and regional assistance being provided.
The Global Forum agreed that its next meeting will take place in October-November 2016,
and looks forward to offers by member jurisdictions to host the meeting.
Finally, the Global Forum thanked the Government of Barbados for its generous hospitality.
82
ANNEXES 83
BRIDGETOWN, BARBADOS
29-30 October 2015
Andorra; Antigua and Barbuda; Armenia; Australia; Austria; Bahamas; Barbados; Belgium; Belize;
Bermuda; Brazil; British Virgin Islands; Cameroon; Canada; Cayman Islands; Chile; China (Peoples
Republic of); Colombia; Cook Islands; Curaao; Cyprus; 5 Denmark; Dominica; Dominican
Republic; Finland; France; Gabon; Georgia; Germany; Ghana; Gibraltar; Grenada; Guatemala;
Guernsey; Hong Kong (China); Hungary; India; Ireland; Isle of Man; Italy; Jamaica; Japan; Jersey;
Kenya; Korea; Lesotho; Liberia; Liechtenstein; Lithuania; Luxembourg; Macau (China); Malaysia;
Malta; Marshall Islands; Mexico; Monaco; Montserrat; Morocco; Netherlands; Norway; Panama;
Peru; Philippines; Poland; Portugal; Saint Kitts and Nevis; Saint Lucia; Saint Vincent and the
Grenadines; Sint Maarten; Samoa; San Marino; Saudi Arabia; Senegal; Seychelles; Singapore;
Slovak Republic; South Africa; Spain; Sweden; Switzerland; Tanzania; Trinidad and Tobago;
Turkey; Turks and Caicos Islands; United Arab Emirates; United Kingdom; United States;
Uruguay.
Asian Development Bank (ADB); African Tax Administration Forum (ATAF); Caribbean Community
Secretariat (CARICOM); Centre de Rencontres et dEtudes des Dirigeants des Administrations
Fiscales (CREDAF); Inter American Centre for Tax Administrations (CIAT); European Investment
Bank (EIB); European Union (EU); International Monetary Fund (IMF); United Nations (UN);
World Bank Group; World Customs Organisation (WCO).
Note by Turkey: The information in this document with reference to Cyprus relates to the southern
part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the
Island. Turkey recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable
solution is found within the context of the United Nations, Turkey shall preserve its position concerning
the Cyprus issue .
Note by all the European Union Member States of the OECD and the European Union: The Republic of
Cyprus is recognised by all members of the United Nations with the exception of Turkey. The information
in this document relates to the area under the effective control of the Government of the Republic of
Cyprus.
83
ANNEXES 84
The table below summarises the intended timelines for first automatic exchanges under
the new standard.6
JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2017
Anguilla, Argentina, Barbados, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman Islands,
Colombia, Croatia, Curaao, Cyprus, Czech Republic, Denmark, Dominica, Estonia, Faroe Islands,*
Finland, France, Germany, Gibraltar, Greece, Greenland,* Guernsey, Hungary, Iceland, India, Ireland,
Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mauritius, Mexico,
Montserrat, Netherlands, Niue, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovak
Republic, Slovenia, South Africa, Spain, Sweden, Trinidad and Tobago, Turks and Caicos Islands, United
Kingdom
JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2018
Albania, Andorra, Antigua and Barbuda, Aruba, Australia, Austria, Bahamas, Belize, Brazil, Brunei
Darussalam, Canada, Chile, China (Peoples Republic of), Cook Islands, Costa Rica, Ghana, Grenada, Hong
Kong (China), Indonesia, Israel, Japan, Marshall Islands, Macao (China), Malaysia, Monaco, New Zealand,
Panama, Qatar, Russia, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Saudi
Arabia, Singapore, Sint Maarten, Switzerland, Turkey, United Arab Emirates, Uruguay
FINANCIAL CENTRE JURISDICTIONS THAT HAVE NOT INDICATED A TIMELINE OR THAT HAVE NOT YET
COMMITTED
Bahrain, Nauru, Vanuatu
* Faroe Islands and Greenland are not Global Forum members but have committed to AEOI.
The status of these commitments is updated on the Global Forum website on a continuous basis.
The United States has indicated that it is undertaking automatic information exchanges pursuant to
FATCA from 2015 and has entered into intergovernmental agreements (IGAs) with other jurisdictions to
do so. The Model 1A IGAs entered into by the United States acknowledge the need for the United
States to achieve equivalent levels of reciprocal automatic information exchange with partner
jurisdictions. They also include a political commitment to pursue the adoption of regulations and to
advocate and support relevant legislation to achieve such equivalent levels of reciprocal automatic
exchange.
OECD 2015
ANNEXES 85
Jurisdictions
Albania
Andorra
Anguilla
Argentina
Aruba
Australia
Austria
Azerbaijan
The Bahamas
Bahrain
Type of review
Publication date
Phase 1 Review
3-Aug-15
Phase 1 Review
12-Sep-11
Phase 2 Review
04-Aug-14
Phase 1 Review
12-Sep-11
Phase 2 Review
04-Aug-14
Phase 1 Review
12-Sep-11
Supplementary Report
20-Jun-12
Phase 2 Review
04-Aug-14
Combined Review
29-Oct-12
Phase 1 Review
22-Apr-11
Phase 2 Review
16-Mar-15
Combined Review
27-Jan-11
Phase 1 Review
12-Sep-11
Phase 2 Review
31-Jul-13
Supplementary Report
3-Aug-15
Phase 1 Review
30-Oct-15
Phase 1 Review
05-May-11
Phase 2 Review
31-Jul-13
Phase 1 Review
12-Sep-11
Phase 2 Review
22-Nov-13
OECD 2015
ANNEXES 86
Barbados
Belgium
Belize
Bermuda
Botswana
Brazil
Brunei Darussalam
Burkina Faso
Phase 1 Review
27-Jan-11
Supplementary Report
05-Apr-12
Phase 2 Review
24-Apr-14
Phase 1 Review
05-May-11
Supplementary Report
12-Sep-11
Phase 2 Review
11-Apr-13
Phase 1 Review
11-Apr-13
Phase 2 Review
29-Oct-14
Phase 1 Review
07-Dec-10
Supplementary Report
05-Apr-12
Phase 2 Review
31-Jul-13
Phase 1 Review
16-Dec-10
Supplementary Report
24-Apr-14
Phase 1 Review
05-Apr-12
Phase 2 Review
31-Jul-13
Phase 1 Review
12-Sep-11
Supplementary Report
26-Oct-11
Phase 2 Review
31-Jul-13
Supplementary Report
3-Aug-15
Phase 1 Review
26-Oct-11
Supplementary Report
30-Oct-15
Phase 1 Review
3-Aug-15
OECD 2015
ANNEXES 87
Cameroon
Canada
Cayman Islands
Chile
China
Colombia
Cook Islands
Costa Rica
Curaao
Cyprus
Czech Republic
Phase 1 Review
3-Aug-15
Combined Review
14-Apr-11
Phase 1 Review
17-Nov-10
Supplementary Report
12-Sep-11
Phase 2 Review
11-Apr-13
Phase 1 Review
05-Apr-12
Phase 2 Review
04-Aug-14
Combined Review
20-Jun-12
Phase 1 Review
24-Apr-14
Phase 2 Review
30-Oct-15
Phase 1 Review
20-Jun-12
Phase 2 Review
16-Mar-15
Phase 1 Review
05-Apr-12
Supplementary Report
11-Apr-13
Phase 2 Review
30-Oct-15
Phase 1 Review
12-Sep-11
Phase 2 Review
16-Mar-15
Phase 1 Review
05-Apr-12
Phase 2 Review
22-Nov-13
Supplementary Report
30-Oct-15
Phase 1 Review
05-Apr-12
Phase 2 Review
27-May-15
OECD 2015
ANNEXES 88
Denmark
Dominica
Dominican Republic
El Salvador
Estonia
Finland
Former Yugoslav Republic of
Macedonia
France
Gabon
Georgia
Germany
Ghana
Gibraltar
Greece
Grenada
Combined Review
27-Jan-11
Phase 1 Review
29-Oct-12
Supplementary Report
30-Oct-15
Phase 1 Review
3-Aug-15
Phase 1 Review
16-Mar-15
Phase 1 Review
05-May-11
Supplementary Report
20-Jun-12
Phase 2 Review
22-Nov-13
Combined Review
11-Apr-13
Phase 1 Review
26-Oct-11
Phase 2 Review
04-Aug-14
Combined Review
01-Jun-11
Phase 1 Review
30-Oct-15
Phase 1 Review
04-Aug-14
Combined Review
14-Apr-11
Phase 1 Review
05-May-11
Phase 2 Review
29-Oct-14
Phase 1 Review
26-Oct-11
Phase 2 Review
29-Oct-14
Combined Review
20-Jun-12
Phase 1 Review
20-Jun-12
Phase 2 Review
29-Oct-14
OECD 2015
ANNEXES 89
Guatemala
Guernsey
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Phase 1 Review
05-Apr-12
Supplementary Report
30-Oct-15
Phase 1 Review
27-Jan-11
Phase 2 Review
11-Apr-13
Phase 1 Review
26-Oct-11
Phase 2 Review
22-Nov-13
Phase 1 Review
01-Jun-11
Phase 2 Review
16-Mar-15
Combined Review
11-Apr-13
Phase 1 Review
18-Nov-10
Phase 2 Review
31-Jul-13
Phase 1 Review
26-Oct-11
Phase 2 Review
04-Aug-14
Combined Review
27-Jan-11
Combined Review
01-Jun-11
Phase 1 Review
31-Jul-13
Phase 2 Review
29-Oct-14
Combined Review
01-Jun-11
Phase 1 Review
17-Nov-10
Phase 2 Review
22-Nov-13
Combined Review
26-Oct-11
Combined Review
26-Oct-11
Supplementary Report
04-Aug-14
OECD 2015
ANNEXES 90
Kazakhstan
Kenya
Korea
Latvia
Lebanon
Lesotho
Liberia
Liechtenstein
Lithuania
Luxembourg
Macao, China
Macao, China
Malaysia
Malta
Malta
Marshall Islands
Phase 1 Review
27-May-15
Phase 1 Review
22-Nov-13
Combined Review
05-Apr-12
Phase 1 Review
24-Apr-14
Phase 2 Review
30-Oct-15
Phase 1 Review
20-Jun-12
Phase 1 Review
3-Aug-15
Phase 1 Review
20-Jun-12
Phase 1 Review
12-Sep-11
Supplementary Report
29-Oct-12
Phase 2 Review
30-Oct-15
Phase 1 Review
31-Jul-13
Phase 2 Review
3-Aug-15
Phase 1 Review
12-Sep-11
Phase 2 Review
31-Jul-13
Supplementary Report
30-Oct-15
Phase 1 Review
26-Oct-11
Phase 2 Review
22-Nov-13
Phase 1 Review
26-Oct-11
Phase 2 Review
24-Apr-14
Phase 1 Review
05-Apr-12
Phase 2 Review
31-Jul-13
Phase 1 Review
29-Oct-12
Supplementary Report
3-Aug-15
OECD 2015
ANNEXES 91
Mauritania
Mauritius
Mexico
Mexico
Micronesia
Monaco
Montserrat
Morocco
Nauru
Netherlands
New Zealand
Nigeria
Niue
Norway
Pakistan
Phase 1 Review
16-Mar-15
Combined Review
27-Jan-11
Supplementary Report
26-Oct-11
Supplementary Report
24-Apr-14
Phase 1 Review
05-Apr-12
Phase 2 Review
04-Aug-14
Phase 1 Review
24-Apr-14
Phase 1 Review
17-Nov-10
Supplementary Report
26-Oct-11
Supplementary Report
29-Oct-12
Phase 2 Review
31-Jul-13
Phase 1 Review
20-Jun-12
Phase 2 Review
04-Aug-14
Phase 1 Review
27-May-15
Phase 1 Review
11-Apr-13
Combined Review
26-Oct-11
Combined Review
01-Jun-11
Phase 1 Review
22-Nov-13
Phase 1 Review
29-Oct-12
Supplementary Report
04-Aug-14
Combined Review
27-Jan-11
Phase 1 Review
3-Aug-15
OECD 2015
ANNEXES 92
Panama
Philippines
Poland
Portugal
Qatar
Romania
Russia
Saint Lucia
Samoa
Phase 1 Review
17-Nov-10
Supplementary Report
24-Apr-14
Supplementary Report
30-Oct-15
Phase 1 Review
01-Jun-11
Phase 2 Review
22-Nov-13
Phase 1 Review
11-Apr-13
Phase 2 Review
3-Aug-15
Phase 1 Review
11-Apr-13
Phase 2 Review
16-Mar-15
Phase 1 Review
17-Nov-10
Supplementary Report
05-Apr-12
Phase 2 Review
31-Jul-13
Phase 1 Review
30-Oct-15
Phase 1 Review
27-Oct-12
Phase 2 Review
29-Oct-14
Phase 1 Review
12-Sep-11
Phase 2 Review
04-Aug-14
Phase 1 Review
20-Jun-12
Phase 2 Review
04-Aug-14
Phase 1 Review
05-Apr-12
Phase 2 Review
29-Oct-14
Phase 1 Review
29-Oct-12
Phase 2 Review
30-Oct-15
OECD 2015
ANNEXES 93
San Marino
Saudi Arabia
Senegal
Seychelles
Singapore
Sint Maarten
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Phase 1 Review
27-Jan-11
Supplementary Report
26-Oct-11
Phase 2 Review
31-Jul-13
Phase 1 Review
24-Apr-14
Phase 1 Review
30-Oct-15
Phase 1 Review
27-Jan-11
Supplementary Report
20-Jun-12
Phase 2 Review
22-Nov-13
Supplementary Report
30-Oct-15
Phase 1 Review
01-Jun-11
Phase 2 Review
11-Apr-13
Phase 1 Review
29-Oct-12
Phase 2 Review
3-Aug-15
Phase 1 Review
24-Apr-12
Phase 2 Review
24-Apr-14
Phase 1 Review
29-Oct-12
Phase 2 Review
24-Apr-14
Combined Review
29-Oct-12
Combined Review
26-Oct-11
Combined Review
11-Apr-13
Phase 1 Review
01-Jun-11
Supplementary Report
16 Mar-15
Phase 1 Review
27-Jan-11
Combined Review
11-Apr-13
OECD 2015
ANNEXES 94
Uganda
United Kingdom
United States
Uruguay
Vanuatu
Phase 1 Review
12-Sep-11
Supplementary Report
26-Oct-11
Phase 2 Review
22-Nov-13
Phase 1 Review
3-Aug-15
Phase 1 Review
20-Jun-12
Supplementary Report
24-Apr-14
Combined Review
12-Sep-11
Supplementary Report
11-Apr-13
Combined Review
01-Jun-11
Phase 1 Review
26-Oct-11
Supplementary Report
29-Oct-12
Phase 2 Review
16 Mar-15
Phase 1 Review
26-Oct-11
OECD 2015
Tax
Transparency
2015
Report on Progress