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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.

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

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