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OECD: Tax Transparency 2011 Report On Progress

November 4th, 2011

In 2006 the Global Forum published a review of the legal and administrative frameworks in the areas of transparency and exchange of information for tax purposes covering 82 jurisdictions, entitled Tax Co-operation: Towards a Level Playing Field – 2006 Assessment by the Global Forum on Taxation. This publication was followed by four annual assessments, with the 2010 publication covering 93 jurisdictions.

Following the restructuring of the Global Forum, a program of indepth peer reviews was launched in 2010. This 2011 Report on Progress publication describes the progress made since the Global Forum launched its peer review mechanism in 2010.

To date, 59 Phase 1 and Combined reports have been published complemented by seven supplementary reports covering more than half of the Global Forum members. All peer review reports can be accessed through the EOI Portal: www.eoi-tax.org. The EOI Portal contains all the latest information on the Global Forum member jurisdictions, including information on the peer reviews and any recommendations for improvements made, news on what actions have been taken to address deficiencies and comprehensive information on jurisdictions’ exchange of information agreements.

The Global Forum reported the findings of the peer review reports to the G20 Leaders at their Cannes Summit on 3-4 November 2011 and, in particular, the quality of cooperation with the Global Forum, the level of compliance and the unresolved deficiencies. The Progress Report
to the G20 is presented in Part II of this publication after a brief introduction of the Global Forum and its Secretariat (Part I). In addition, Part III includes the report that the G20 also asked for in the context of the G20 Multi-Year Action Plan on Development. Finally, this 2011 Report on Progress includes the statements of outcomes of the two Global Forum meetings held in 2011 (in Bermuda and France).

Download the report here

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