All Reviews


Avail-ability of Infor-mation

Access to Infor-mation

Exchange of Infor-mation

Juris-diction

Types of review

Rating


A1 A2 A3 B1 B2 C1 C2 C3 C4 C5
Albania Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC LC C LC C C C C C LC
Andorra Phase 2 Partially Compliant Determination IP IPB IP IPB IPB IPB IP IPB IP NA
Rating LC LC C PC PC LC C PC C PC
Anguilla Phase 2 Partially Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating PC PC C PC C C C C C LC
Antigua and Barbuda Phase 2 Partially Compliant Determination IP NP IP IP IP IP IP IP IP NA
Rating LC NC C LC C C C LC C LC
Argentina (Phase 1 + Phase 2) Combined Largely Compliant Determination IP IP IP IP IP IP IPB IP IP NA
Rating C C C C C C LC C C PC
Armenia Not yet reviewed











Aruba Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC LC C LC LC C C C C LC
Australia (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Austria Supplementary Largely Compliant Determination IP IP IP IPB IP IPB IP IP IP NA
Rating LC C C LC C LC C C C C
Azerbaijan Phase 2 Largely Compliant Determination IPB IPB IP IPB IPB IPB IP IP IP NA
Rating LC LC C LC LC LC C C C C
Bahamas, The Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Bahrain Phase 2 Largely Compliant Determination IP IPB IP IPB IP IP IP IP IP NA
Rating LC PC C LC C C C C C LC
Barbados Supplementary Largely Compliant Determination IPB IPB IP IP IP IP IP IP IP NA
Rating LC PC C LC C C C C C PC
Belgium Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C LC C C C C
Belize Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating PC LC C C C C C C C LC
Bermuda Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C LC C C
Botswana Phase 2 Largely Compliant Determination IP IPB IP IP IP IPB IP IP IP NA
Rating PC PC C C C LC C C C LC
Brazil Phase 2 Largely Compliant Determination IP IP IP IP IPB IPB IP IP IP NA
Rating C C C C PC LC C C C PC
Brunei Darussalam Phase 2 Largely Compliant Determination IP IP IP IPB IP IP IP IP IP NA
Rating LC LC C LC C C LC C C LC
Bulgaria (Phase 1 + Phase 2) Combined Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C C C C C C C LC
Burkina Faso Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C C C C C C C LC
Cameroon Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C LC
Canada (Phase 1 + Phase 2) Combined Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C C
Cayman Islands Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Chad Not yet reviewed











Chile Phase 2 Largely Compliant Determination IP IP IP IPB IPB IPB IP IP IP NA
Rating LC C C PC PC LC C C C LC
China (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Colombia Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C LC
Cook Islands Phase 2 Largely Compliant Determination IP IPB IP IP IP IP IP IP IP NA
Rating C LC C C C C C C C LC
Costa Rica Phase 2 Partially Compliant Determination NP IPB IP IP IP IP IP IP IP NA
Rating NC PC C LC C LC C C C C
Côte d'Ivoire Not yet reviewed











Croatia Phase 1 Phase 2 Scheduled Determination IPB IP IP IPB IP IP IP IP IPB NA
Curaçao Phase 2 Partially Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating PC PC C PC C PC C C C PC
Cyprus Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C LC
Czech Republic Phase 2 Largely Compliant Determination IPB IP IP IPB IP IP IP IP IPB NA
Rating LC C C LC C LC C C LC C
Denmark (Phase 1 + Phase 2) Combined Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C C
Dominica Phase 2 Partially Compliant Determination IP NP IP IP IP IP IP IPB IP NA
Rating PC NC C PC PC C C PC C PC
Dominican Republic Phase 2 Partially Compliant Determination NP IP IP IPB IP IP IP IP IP NA
Rating NC LC C PC C C C C C PC
Egypt Not yet reviewed











El Salvador Phase 2 Largely Compliant Determination NP IP IP IP IP IP IP IP IP NA
Rating NC C C C C C C C C LC
Estonia Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C LC LC C C
Faroe Islands Not yet reviewed











Finland (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Former Yugoslav Republic of Macedonia Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC C C LC C C C C C C
France (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Gabon Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C C C C C C C LC
Georgia Phase 2 Largely Compliant Determination IPB IP IP IPB IP IP IP IP IPB NA
Rating LC C C LC C C C C LC C
Germany (Phase 1 + Phase 2) Combined Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C LC C C C C LC
Ghana Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C PC
Gibraltar Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C LC C C C C C LC C LC
Greece (Phase 1 + Phase 2) Combined Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C C C LC C C C LC
Grenada Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating PC LC LC LC C C C C C LC
Guatemala Supplementary Phase 2 Blocked Determination IPB IP IP NP IPB NP NP IP IP NA
Guernsey Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C LC C C C C C LC C C
Guyana Not yet reviewed











Hong Kong, China Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IPB IP IP NA
Rating PC LC C C C LC PC C C C
Hungary Phase 2 Largely Compliant Determination IPB IP IP IPB IPB IP IP IPB IPB NA
Rating LC LC C LC LC C C PC LC LC
Iceland (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
India Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Indonesia Phase 2 Partially Compliant Determination IP IP IP NP IP IPB IP IP IP NA
Rating LC C C NC C LC C C C LC
Ireland (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Isle of Man (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C LC C C
Israel Supplementary Largely Compliant Determination IP IPB IP IPB IP IP IP IPB IP NA
Rating C LC C LC LC C C LC C PC
Italy (Phase 1 + Phase 2) Combined Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C LC C C C LC
Jamaica Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC LC C LC LC LC LC C C LC
Jersey Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C LC LC LC C LC C C
Kazakhstan Phase 1 Phase 2 Blocked Determination IPB IP IP NP IP NP IPB IP IPB NA
Kenya Phase 2 Largely Compliant Determination IPB IP IP IP IP IPB IPB IP IP NA
Rating LC LC C C C LC PC C C PC
Korea, Republic of (Phase 1 + Phase 2) Combined Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C C
Kuwait Not yet reviewed











Latvia Phase 2 Largely Compliant Determination IP IP IP IPB IP IPB IP IP IPB NA
Rating C C C LC C LC C LC LC C
Lebanon Supplementary Phase 2 Scheduled Determination IPB IPB IP IPB IPB IPB IPB IP IP NA
Lesotho Phase 2 Largely Compliant Determination IPB IPB IP IP IP IP IP IP IP NA
Rating PC LC LC C C C C C C LC
Liberia Supplementary Phase 2 Scheduled Determination NP IP IP IP IP IP IP IP IP NA
Liechtenstein Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC LC C C LC PC C LC PC LC
Lithuania Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Luxembourg Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC C C LC LC LC C LC C LC
Macao, China Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C LC C C C C C LC
Malaysia Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC LC C PC C LC C C C LC
Maldives Not yet reviewed











Malta Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Marshall Islands Phase 2 Non-Compliant Determination NP IP IP IP IP IP IP IP IP NA
Rating NC NC LC PC C C C PC C LC
Mauritania Phase 2 Largely Compliant Determination IPB IP IP IP IP IPB IP IP IP NA
Rating LC C C C C LC C C C PC
Mauritius Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Mexico Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C LC C C C C C C
Micronesia, Federated States of Phase 1 Phase 2 Blocked Determination IPB NP IP NP NA NP NP NP NP NA
Moldova, Republic of Not yet reviewed











Monaco Phase 2 Largely Compliant Determination IP IP IP IP IPB IP IPB IP IP NA
Rating C LC C C PC C LC C C LC
Montserrat Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC LC C C C C C C LC
Morocco Phase 2 Largely Compliant Determination IPB IPB IP IP IP IPB IP IP IP NA
Rating PC LC C LC C LC C C C PC
Nauru Supplementary Phase 2 Scheduled Determination IP IPB IP IP IP IP IP IP IP NA
Netherlands (Phase 1 + Phase 2) Combined Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C LC LC C C C C
New Zealand (Phase 1 + Phase 2) Combined Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C C
Niger Not yet reviewed











Nigeria Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating PC PC C C C C C C C LC
Niue Phase 2 Largely Compliant Determination IPB IPB IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C LC
Norway (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Pakistan Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IPB IP NA
Rating PC LC C C C C C LC C PC
Panama Phase 2 Non-Compliant Determination IPB NP IP IP IP IP IPB IP IP NA
Rating NC NC C NC C C PC LC C PC
Papua New Guinea Not yet reviewed











Paraguay Not yet reviewed











Peru Phase 1 Phase 2 Scheduled Determination IP IP IP IP IP IP IP IP IP NA
Philippines Phase 2 Largely Compliant Determination IP IPB IP IP IP IPB IPB IP IP NA
Rating LC PC C C C LC C C C LC
Poland Phase 2 Largely Compliant Determination NP IP IP IP IP IP IP IP IP NA
Rating NC C C C C C C C C C
Portugal Phase 2 Largely Compliant Determination IPB IP IP IP IP IPB IP IP IP NA
Rating LC C C PC C PC C C C LC
Qatar Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C LC
Romania Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating PC C C C C C C C C LC
Russian Federation Phase 2 Largely Compliant Determination IPB IP IP IPB IP IPB IPB IP IPB NA
Rating LC C LC PC C LC LC C LC C
Saint Kitts and Nevis Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C LC
Saint Lucia Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC PC C LC C C C C C LC
Saint Vincent and the Grenadines Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC LC C C C C C C LC
Samoa Phase 2 Partially Compliant Determination IP IPB IP IP IP IP IP IP IP NA
Rating PC PC C C C C C C C PC
San Marino Phase 2 Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C LC C C C C C C C LC
Saudi Arabia Phase 2 Largely Compliant Determination IP IP IP IPB IP IP IPB IP IP NA
Rating C LC C LC C C LC C C PC
Senegal Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C C C C C C C LC
Seychelles Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C LC
Singapore Phase 2 Largely Compliant Determination IP IP IP IPB IP IPB IPB IP IP NA
Rating C C C LC C LC LC C C C
Sint Maarten Phase 2 Partially Compliant Determination IP IP IP IP IPB IP IP IP IP NA
Rating PC PC C PC LC C C C C PC
Slovakia Phase 2 Largely Compliant Determination IPB IP IP IPB IP IP IP IPB IPB NA
Rating LC C C LC C C C PC LC LC
Slovenia Phase 2 Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
South Africa (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Spain (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IPB IP IP NA
Rating C C C C C C LC C C C
Sweden (Phase 1 + Phase 2) Combined Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C C C C C C C C C C
Switzerland Phase 2 Largely Compliant Determination IPB IP IP IPB IP IPB IP IPB IP NA
Rating PC C C LC LC LC C LC PC LC
Tanzania Not yet reviewed











Thailand Not yet reviewed











Togo Not yet reviewed











Trinidad and Tobago Phase 1 Phase 2 Blocked Determination IPB IP IP NP IPB NP NP IP IP NA
Tunisia Phase 1 Phase 2 Scheduled Determination IP IP IP IPB IP IP IP IP IPB NA
Turkey (Phase 1 + Phase 2) Combined Partially Compliant Determination NP IP IP IPB IP IPB IP IP IPB NA
Rating NC C C PC C LC C C LC PC
Turks and Caicos Islands Phase 2 Largely Compliant Determination IP IPB IP IP IP IP IP IP IP NA
Rating C LC C C C C C C C LC
Uganda Phase 2 Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Ukraine Phase 1 Phase 2 Scheduled Determination IPB IPB IP IPB IP IPB IP IP IP NA
United Arab Emirates Phase 2 Partially Compliant Determination IPB IPB IP IPB IP IPB IPB IP IP NA
Rating LC PC C PC C PC LC C C NC
United Kingdom Supplementary Largely Compliant Determination IPB IP IP IP IP IP IP IP IP NA
Rating LC C C LC C C C C C LC
United States (Phase 1 + Phase 2) Combined Largely Compliant Determination IPB IPB IP IP IP IP IP IP IP NA
Rating LC LC C C C C C C C C
Uruguay Phase 2 Largely Compliant Determination IP IP IP IPB IPB IP IP IP IP NA
Rating LC LC C PC PC LC C C C LC
Vanuatu Supplementary Phase 2 Scheduled Determination IP NP IP IP IP IPB IP IP IP NA
Virgin Islands, British Supplementary Largely Compliant Determination IP IP IP IP IP IP IP IP IP NA
Rating C PC C LC C C C C C PC
  • Phase 1 Determinations
  • IP = The element is in place.
  • IPB = The element is in place, but certain aspects of the legal implementation of the element need improvement.
  • NP = The element is not in place.
  • NA = Not Assessed
  • Phase 2 Ratings
  • C = Compliant
  • LC = Largely Compliant
  • PC = Partially Compliant
  • NC = Non-Compliant

Earlier self-assessment based annual reports entitled Tax Co-operation 2010: Towards a Level Playing Field are also available.