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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.

Schedule of Reviews

About this schedule »

The schedule attempts to balance a number of considerations and no inference should be drawn about a particular jurisdiction from the timing of the reviews. All members of the Global Forum will ultimately be reviewed under both Phase 1 and Phase 2 even though it will not be possible to complete all of the Phase 2 reviews during the first mandate. In some cases where jurisdictions have a long standing commitment to the Global Forum standards, an adequate treaty network and a history of exchange of information with other jurisdictions, a combined Phase 1-2 review has been scheduled. Moreover, a number of jurisdictions have volunteered for an early combined Phase 1-2 review to be scheduled. However, not all jurisdictions which might prefer and be suitable for combined Phase 1-2 have been scheduled for such combined reviews because of resources issues.

The following factors were taken into account in developing the schedule:

  • Achieving a regional balance, a balance between OECD and non OECD reviews over the period of the mandate and a balance between those that committed to the standard early and those that have made more recent commitments.
  • Jurisdictions lacking exchange of information agreements have been scheduled later for Phase 2 reviews as they do not have sufficient experience in implementing the standard in practice.
  • The schedule takes into account exceptional circumstances so as not to overburden jurisdictions which would undergo other peer reviews around the same time (for instance FATF).
  • Jurisdictions which are not members of the Global Forum but are considered to be relevant to be reviewed have been scheduled early for Phase 1 reviews.

Note that the schedule is provisional, particularly as relates to Phase 2 reviews, and may need to be adjusted to take account of circumstances as they arise.

Colour code:

Phase 1

Combined Phase 1 + 2

Phase 2



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   Australia: Completed

flag   Barbados: Completed

flag   Bermuda: Completed

flag   Botswana: Completed

flag   Canada: Completed

flag   Germany: Completed

flag   Denmark: Completed

flag   Ghana: Completed

flag   Ireland: Completed

flag   India: Completed

flag   Jersey: Completed

flag   Jamaica: Completed

flag   Cayman Islands: Completed

flag   Monaco: Completed

flag   Mauritius: Completed

flag   Norway: Completed

flag   Panama: Completed

flag   Qatar: Completed

flag   Seychelles: Completed

flag   Trinidad and Tobago: Completed

flag   Aruba: Completed

flag   Belgium: Completed

flag   Bahrain: Completed

flag   Bahamas, The: Completed

flag   Switzerland: Completed

flag   Estonia: Completed

flag   France: Completed

flag   United Kingdom: Completed

flag   Guernsey: Completed

flag   Hungary: Completed

flag   Isle of Man: Completed

flag   Italy: Completed

flag   Japan: Completed

flag   Liechtenstein: Completed

flag   New Zealand: Completed

flag   Philippines: Completed

flag   Saudi Arabia: Completed

flag   Singapore: Completed

flag   San Marino: Completed

flag   United States: Completed



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   Andorra: Completed

flag   United Arab Emirates: Completed

flag   Antigua and Barbuda: Completed

flag   Anguilla: Completed

flag   Austria: Completed

flag   Brunei Darussalam: Completed

flag   Brazil: Completed

flag   Curaçao: Completed

flag   Spain: Completed

flag   Hong Kong, China: Completed

flag   Indonesia: Completed

flag   Saint Kitts and Nevis: Completed

flag   Lebanon: Completed

flag   Luxembourg: Completed

flag   Former Yugoslav Republic of Macedonia: Completed

flag   Macao, China: Completed

flag   Malaysia: Completed

flag   Netherlands: Completed

flag   Turks and Caicos Islands: Completed

flag   Uruguay: Completed

flag   Virgin Islands, British: Completed

flag   Vanuatu: Completed

flag   Cook Islands: Completed

flag   Chile: Completed

flag   China: Completed

flag   Costa Rica: Completed

flag   Cyprus: Completed

flag   Czech Republic: Completed

flag   Grenada: Completed

flag   Gibraltar: Completed

flag   Greece: Completed

flag   Guatemala: Completed

flag   Korea, Republic of: Completed

flag   Saint Lucia: Completed

flag   Liberia: Completed

flag   Montserrat: Completed

flag   Malta: Completed

flag   Mexico: Completed

flag   Russian Federation: Completed

flag   Slovakia: Completed

flag   Sint Maarten: Completed

flag   Saint Vincent and the Grenadines: Completed

flag   South Africa: Completed



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   Argentina: Completed

flag   Brazil: Completed

flag   Belize: Completed

flag   Dominica: Completed

flag   Finland: Completed

flag   Israel: Completed

flag   Iceland: Completed

flag   Marshall Islands: Completed

flag   Nauru: Completed

flag   Niue: Completed

flag   Poland: Completed

flag   Portugal: Completed

flag   Seychelles: Completed

flag   Sweden: Completed

flag   Slovenia: Completed

flag   Turkey: Completed

flag   Virgin Islands, U.S.: Planned

flag   Samoa: Completed

flag   Austria: Completed

flag   Belgium: Completed

flag   Bermuda: Completed

flag   Bahamas, The: Completed

flag   Switzerland: Planned

flag   Cyprus: Completed

flag   Micronesia, Federated States of: Completed

flag   Guernsey: Completed

flag   Hong Kong, China: Completed

flag   India: Completed

flag   Cayman Islands: Completed

flag   Luxembourg: Completed

flag   Monaco: Completed

flag   Malta: Completed

flag   Panama: Planned

flag   Qatar: Completed

flag   Singapore: Completed

flag   San Marino: Completed

flag   Virgin Islands, British: Completed



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   United Arab Emirates: Planned

flag   Barbados: Completed

flag   Bahrain: Completed

flag   Brunei Darussalam: Planned

flag   Colombia: Completed

flag   Estonia: Completed

flag   Georgia: Completed

flag   Indonesia: Completed

flag   Jamaica: Completed

flag   Kenya: Completed

flag   Lithuania: Completed

flag   Macao, China: Completed

flag   Malaysia: Completed

flag   Nigeria: Completed

flag   Philippines: Completed

flag   Slovenia: Completed

flag   Slovakia: Completed

flag   Turks and Caicos Islands: Completed

flag   Virgin Islands, U.S.: Planned

flag   Vanuatu: Planned

flag   Andorra: Completed

flag   Antigua and Barbuda: Completed

flag   Anguilla: Completed

flag   Botswana: Planned

flag   Chile: Completed

flag   Grenada: Planned

flag   Ghana: Planned

flag   Guatemala: Planned

flag   Israel: Planned

flag   Saint Kitts and Nevis: Completed

flag   Lebanon: Planned

flag   Saint Lucia: Completed

flag   Liberia: Planned

flag   Latvia: Completed

flag   Former Yugoslav Republic of Macedonia: Completed

flag   Montserrat: Completed

flag   Mexico: Completed

flag   Russian Federation: Planned

flag   Trinidad and Tobago: Planned

flag   Saint Vincent and the Grenadines: Planned



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   Aruba: Planned

flag   Belize: Planned

flag   Cook Islands: Planned

flag   Curaçao: Planned

flag   Czech Republic: Planned

flag   Dominica: Planned

flag   Gibraltar: Planned

flag   Hungary: Planned

flag   Morocco: Planned

flag   Marshall Islands: Planned

flag   Mauritania: Planned

flag   Nauru: Planned

flag   Niue: Planned

flag   Poland: Planned

flag   Portugal: Planned

flag   Saudi Arabia: Planned

flag   El Salvador: Planned

flag   Sint Maarten: Planned

flag   Uruguay: Planned

flag   Albania: Planned

flag   Azerbaijan: Planned

flag   Burkina Faso: Planned

flag   Cameroon: Planned

flag   Costa Rica: Planned

flag   Gabon: Planned

flag   Georgia: Planned

flag   Kazakhstan: Planned

flag   Liechtenstein: Planned

flag   Lesotho: Planned

flag   Lithuania: Planned

flag   Latvia: Planned

flag   Pakistan: Planned

flag   Romania: Planned

flag   Senegal: Planned

flag   Uganda: Planned

flag   Samoa: Planned



2010   2011   2012   2013   2014   2015   2016  

First Half Second Half

flag   Colombia: Planned

flag   Micronesia, Federated States of: Planned

flag   Kenya: Planned

flag   Morocco: Planned

flag   Mauritania: Planned

flag   Nigeria: Planned

flag   El Salvador: Planned

flag   Tunisia: Planned

flag   Albania: Planned

flag   Azerbaijan: Planned

flag   Burkina Faso: Planned

flag   Cameroon: Planned

flag   Gabon: Planned

flag   Kazakhstan: Planned

flag   Lesotho: Planned

flag   Pakistan: Planned

flag   Romania: Planned

flag   Senegal: Planned

flag   Uganda: Planned