Peer reviews are concerned with the availability of relevant information within the jurisdiction, the competent authority's ability to gain timely access to that information, and whether that information can be effectively exchanged with its partners.
- Phase 1 reports summarise the legal and regulatory framework for transparency and exchange of information in a jurisdiction;
- Phase 2 reports verify the practical implementation of that framework;
- Combined phase 1 and phase 2 reports assess the legal and regulatory framework as well as its practical implementation.
- Supplementary reports verify the jurisdiction's responsiveness to recommendations stated in the previous report.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.