The Exchange of Tax Information Portal is an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information. The Global Forum's peer review process examines both the legal and regulatory aspects of exchange (Phase 1 reviews) and the exchange of information in practice (Phase 2). The EOI Portal will track the development of these peer reviews, including changes that jurisdictions make in response to the Global Forum's recommendations.

Choose the jurisdiction(s)

Albania Phase 2
Andorra Phase 2
Anguilla Phase 2
Antigua and Barbuda Phase 2
Argentina Combined
Aruba Combined
Australia Combined
Austria Combined
Azerbaijan Phase 2
Bahamas, The Combined
Bahrain Combined
Barbados Supplementary
Belgium Combined
Belize Phase 2
Bermuda Combined
Botswana Phase 2
Brazil Combined
Brunei Darussalam Phase 2
Bulgaria Combined
Burkina Faso Phase 2
Cameroon Phase 2
Canada Combined
Cayman Islands Combined
Chile Phase 2
China Combined
Colombia Phase 2
Cook Islands Phase 2
Costa Rica Phase 2
Croatia Phase 1
Curaçao Combined
Cyprus Supplementary
Czech Republic Phase 2
Denmark Combined
Dominica Phase 2
Dominican Republic Phase 2
El Salvador Phase 2
Estonia Combined
Finland Combined
France Combined
Gabon Phase 2
Georgia Phase 2
Germany Combined
Ghana Combined
Gibraltar Phase 2
Greece Combined
Grenada Phase 2
Guatemala Supplementary
Guernsey Combined
Hong Kong, China Combined
Hungary Combined
Iceland Combined
India Combined
Indonesia Combined
Ireland Combined
Isle of Man Combined
Israel Supplementary
Italy Combined
Jamaica Supplementary
Japan Combined
Jersey Combined
Kazakhstan Combined
Kenya Phase 2
Korea, Republic of Combined
Latvia Phase 2
Lebanon Supplementary
Lesotho Phase 2
Liberia Supplementary
Liechtenstein Combined
Lithuania Phase 2
Luxembourg Combined
Macao, China Phase 2
Malaysia Phase 2
Malta Phase 2
Marshall Islands Phase 2
Mauritania Phase 2
Mauritius Combined
Mexico Phase 2
Micronesia, Federated States of Phase 1
Monaco Combined
Montserrat Phase 2
Morocco Phase 2
Nauru Supplementary
Netherlands Combined
New Zealand Combined
Nigeria Phase 2
Niue Phase 2
North Macedonia Combined
Norway Combined
Pakistan Phase 2
Panama Phase 2
Peru Phase 1
Philippines Combined
Poland Phase 2
Portugal Phase 2
Qatar Combined
Romania Phase 2
Russian Federation Phase 2
Saint Kitts and Nevis Combined
Saint Lucia Supplementary
Saint Vincent and the Grenadines Phase 2
Samoa Phase 2
San Marino Combined
Saudi Arabia Phase 2
Senegal Phase 2
Seychelles Supplementary
Singapore Combined
Sint Maarten Phase 2
Slovakia Phase 2
Slovenia Phase 2
South Africa Combined
Spain Combined
Sweden Combined
Switzerland Phase 2
Trinidad and Tobago Phase 1
Tunisia Phase 1
Turkey Combined
Turks and Caicos Islands Combined
Uganda Phase 2
Ukraine Phase 1
United Arab Emirates Phase 2
United Kingdom Combined
United States Combined
Uruguay Phase 2
Vanuatu Supplementary
Virgin Islands, British Supplementary

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The element is in place.
The element is in place, but...
The element is not in place.
The assessment team is not in a position...

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Largely Compliant
Partially Compliant

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A. 1
A. 2
A. 3
B. 1
B. 2
C. 1
C. 2
C. 3
C. 4
C. 5