Peer Review Reports

Currently, there are 263 review reports, of which 98 Phase 1 Reviews, 37 Combined Reviews, 86 Phase 2 Reviews and 42 Supplementary Reviews. Click HERE to view a filtered table of determinations, factors, and recommendations of peer reviews.

What kinds of Peer Reviews are there? »

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.

Jurisdiction Peer review type Publication date
Australia Combined Review 21 Aug 20172017-08-21
Bermuda Combined Review 21 Aug 20172017-08-21
Canada Combined Review 21 Aug 20172017-08-21
Cayman Islands Combined Review 21 Aug 20172017-08-21
Germany Combined Review 21 Aug 20172017-08-21
Ireland Combined Review 21 Aug 20172017-08-21
Jamaica Combined Review 21 Aug 20172017-08-21
Mauritius Combined Review 21 Aug 20172017-08-21
Norway Combined Review 21 Aug 20172017-08-21
Qatar Combined Review 21 Aug 20172017-08-21
Azerbaijan Phase 2 Review 4 Nov 20162016-11-04
Barbados Supplementary Report 4 Nov 20162016-11-04
Brunei Darussalam Phase 2 Review 4 Nov 20162016-11-04
Bulgaria Combined Review 4 Nov 20162016-11-04
Burkina Faso Phase 2 Review 4 Nov 20162016-11-04
Dominica Phase 2 Review 4 Nov 20162016-11-04
Dominican Republic Phase 2 Review 4 Nov 20162016-11-04
Israel Supplementary Report 4 Nov 20162016-11-04
Lebanon Supplementary Report 4 Nov 20162016-11-04
Lesotho Phase 2 Review 4 Nov 20162016-11-04
Marshall Islands Phase 2 Review 4 Nov 20162016-11-04
Morocco Phase 2 Review 4 Nov 20162016-11-04
Nauru Supplementary Report 4 Nov 20162016-11-04
Panama Phase 2 Review 4 Nov 20162016-11-04
Peru Phase 1 Review 4 Nov 20162016-11-04
Romania Phase 2 Review 4 Nov 20162016-11-04
Uganda Phase 2 Review 4 Nov 20162016-11-04
Vanuatu Supplementary Report 4 Nov 20162016-11-04
Albania Phase 2 Review 26 Jul 20162016-07-26
Cameroon Phase 2 Review 26 Jul 20162016-07-26
Gabon Phase 2 Review 26 Jul 20162016-07-26
Liberia Supplementary Report 26 Jul 20162016-07-26
Pakistan Phase 2 Review 26 Jul 20162016-07-26
Saint Lucia Supplementary Report 26 Jul 20162016-07-26
Senegal Phase 2 Review 26 Jul 20162016-07-26
Switzerland Phase 2 Review 26 Jul 20162016-07-26
Ukraine Phase 1 Review 26 Jul 20162016-07-26
United Arab Emirates Phase 2 Review 26 Jul 20162016-07-26
Botswana Phase 2 Review 14 Mar 20162016-03-14
Croatia Phase 1 Review 14 Mar 20162016-03-14
El Salvador Phase 2 Review 14 Mar 20162016-03-14
Georgia Phase 2 Review 14 Mar 20162016-03-14
Kenya Phase 2 Review 14 Mar 20162016-03-14
Mauritania Phase 2 Review 14 Mar 20162016-03-14
Nigeria Phase 2 Review 14 Mar 20162016-03-14
Niue Phase 2 Review 14 Mar 20162016-03-14
Saudi Arabia Phase 2 Review 14 Mar 20162016-03-14
Tunisia Phase 1 Review 14 Mar 20162016-03-14
Azerbaijan Phase 1 Review 30 Oct 20152015-10-30
Brunei Darussalam Supplementary Report 30 Oct 20152015-10-30
Colombia Phase 2 Review 30 Oct 20152015-10-30
Costa Rica Phase 2 Review 30 Oct 20152015-10-30
Cyprus Supplementary Report 30 Oct 20152015-10-30
Dominica Supplementary Report 30 Oct 20152015-10-30
Gabon Phase 1 Review 30 Oct 20152015-10-30
Guatemala Supplementary Report 30 Oct 20152015-10-30
Latvia Phase 2 Review 30 Oct 20152015-10-30
Liechtenstein Phase 2 Review 30 Oct 20152015-10-30
Luxembourg Supplementary Report 30 Oct 20152015-10-30
Panama Supplementary Report 30 Oct 20152015-10-30
Romania Phase 1 Review 30 Oct 20152015-10-30
Samoa Phase 2 Review 30 Oct 20152015-10-30
Senegal Phase 1 Review 30 Oct 20152015-10-30
Seychelles Supplementary Report 30 Oct 20152015-10-30
Albania Phase 1 Review 3 Aug 20152015-08-03
Austria Supplementary Report 3 Aug 20152015-08-03
Burkina Faso Phase 1 Review 3 Aug 20152015-08-03
Cameroon Phase 1 Review 3 Aug 20152015-08-03
Dominican Republic Phase 1 Review 3 Aug 20152015-08-03
Lesotho Phase 1 Review 3 Aug 20152015-08-03
Lithuania Phase 2 Review 3 Aug 20152015-08-03
Marshall Islands Supplementary Report 3 Aug 20152015-08-03
Pakistan Phase 1 Review 3 Aug 20152015-08-03
Poland Phase 2 Review 3 Aug 20152015-08-03
Sint Maarten Phase 2 Review 3 Aug 20152015-08-03
Uganda Phase 1 Review 3 Aug 20152015-08-03
Virgin Islands, British Supplementary Report 3 Aug 20152015-08-03
Czech Republic Phase 2 Review 27 May 20152015-05-27
Kazakhstan Phase 1 Review 27 May 20152015-05-27
Morocco Phase 1 Review 27 May 20152015-05-27
Aruba Phase 2 Review 16 Mar 20152015-03-16
Cook Islands Phase 2 Review 16 Mar 20152015-03-16
Curaçao Phase 2 Review 16 Mar 20152015-03-16
El Salvador Phase 1 Review 16 Mar 20152015-03-16
Hungary Phase 2 Review 16 Mar 20152015-03-16
Mauritania Phase 1 Review 16 Mar 20152015-03-16
Portugal Phase 2 Review 16 Mar 20152015-03-16
Switzerland Supplementary Report 16 Mar 20152015-03-16
Uruguay Phase 2 Review 16 Mar 20152015-03-16
Belize Phase 2 Review 29 Oct 20142014-10-29
Ghana Phase 2 Review 29 Oct 20142014-10-29
Gibraltar Phase 2 Review 29 Oct 20142014-10-29
Grenada Phase 2 Review 29 Oct 20142014-10-29
Israel Phase 2 Review 29 Oct 20142014-10-29
Russian Federation Phase 2 Review 29 Oct 20142014-10-29
Saint Vincent and the Grenadines Phase 2 Review 29 Oct 20142014-10-29
Andorra Phase 2 Review 4 Aug 20142014-08-04
Anguilla Phase 2 Review 4 Aug 20142014-08-04
Antigua and Barbuda Phase 2 Review 4 Aug 20142014-08-04
Chile Phase 2 Review 4 Aug 20142014-08-04
Former Yugoslav Republic of Macedonia Phase 2 Review 4 Aug 20142014-08-04
Georgia Phase 1 Review 4 Aug 20142014-08-04
Indonesia Phase 2 Review 4 Aug 20142014-08-04
Jersey Supplementary Report 4 Aug 20142014-08-04
Mexico Phase 2 Review 4 Aug 20142014-08-04
Montserrat Phase 2 Review 4 Aug 20142014-08-04
Niue Supplementary Report 4 Aug 20142014-08-04
Saint Kitts and Nevis Phase 2 Review 4 Aug 20142014-08-04
Saint Lucia Phase 2 Review 4 Aug 20142014-08-04
Barbados Phase 2 Review 24 Apr 20142014-04-24
Botswana Supplementary Report 24 Apr 20142014-04-24
Colombia Phase 1 Review 24 Apr 20142014-04-24
Latvia Phase 1 Review 24 Apr 20142014-04-24
Malaysia Phase 2 Review 24 Apr 20142014-04-24
Mauritius Supplementary Report 24 Apr 20142014-04-24
Micronesia, Federated States of Phase 1 Review 24 Apr 20142014-04-24
Panama Supplementary Report 24 Apr 20142014-04-24
Saudi Arabia Phase 1 Review 24 Apr 20142014-04-24
Slovakia Phase 2 Review 24 Apr 20142014-04-24
Slovenia Phase 2 Review 24 Apr 20142014-04-24
United Arab Emirates Supplementary Report 24 Apr 20142014-04-24
Bahrain Phase 2 Review 22 Nov 20132013-11-22
Cyprus Phase 2 Review 22 Nov 20132013-11-22
Estonia Phase 2 Review 22 Nov 20132013-11-22
Hong Kong, China Phase 2 Review 22 Nov 20132013-11-22
Jamaica Phase 2 Review 22 Nov 20132013-11-22
Kenya Phase 1 Review 22 Nov 20132013-11-22
Macao, China Phase 2 Review 22 Nov 20132013-11-22
Nigeria Phase 1 Review 22 Nov 20132013-11-22
Philippines Phase 2 Review 22 Nov 20132013-11-22
Seychelles Phase 2 Review 22 Nov 20132013-11-22
Turks and Caicos Islands Phase 2 Review 22 Nov 20132013-11-22
Austria Phase 2 Review 31 Jul 20132013-07-31
Bahamas, The Phase 2 Review 31 Jul 20132013-07-31
Bermuda Phase 2 Review 31 Jul 20132013-07-31
Brazil Phase 2 Review 31 Jul 20132013-07-31
India Phase 2 Review 31 Jul 20132013-07-31
Israel Phase 1 Review 31 Jul 20132013-07-31
Lithuania Phase 1 Review 31 Jul 20132013-07-31
Luxembourg Phase 2 Review 31 Jul 20132013-07-31
Malta Phase 2 Review 31 Jul 20132013-07-31
Monaco Phase 2 Review 31 Jul 20132013-07-31
Qatar Phase 2 Review 31 Jul 20132013-07-31
San Marino Phase 2 Review 31 Jul 20132013-07-31
Virgin Islands, British Phase 2 Review 31 Jul 20132013-07-31
Belgium Phase 2 Review 11 Apr 20132013-04-11
Belize Phase 1 Review 11 Apr 20132013-04-11
Cayman Islands Phase 2 Review 11 Apr 20132013-04-11
Costa Rica Supplementary Report 11 Apr 20132013-04-11
Finland Combined Review 11 Apr 20132013-04-11
Guernsey Phase 2 Review 11 Apr 20132013-04-11
Iceland Combined Review 11 Apr 20132013-04-11
Nauru Phase 1 Review 11 Apr 20132013-04-11
Poland Phase 1 Review 11 Apr 20132013-04-11
Portugal Phase 1 Review 11 Apr 20132013-04-11
Singapore Phase 2 Review 11 Apr 20132013-04-11
Sweden Combined Review 11 Apr 20132013-04-11
Turkey Combined Review 11 Apr 20132013-04-11
United Kingdom Supplementary Report 11 Apr 20132013-04-11
Argentina Combined Review 29 Oct 20122012-10-29
Dominica Phase 1 Review 29 Oct 20122012-10-29
Liechtenstein Supplementary Report 29 Oct 20122012-10-29
Marshall Islands Phase 1 Review 29 Oct 20122012-10-29
Monaco Supplementary Report 29 Oct 20122012-10-29
Niue Phase 1 Review 29 Oct 20122012-10-29
Russian Federation Phase 1 Review 29 Oct 20122012-10-29
Samoa Phase 1 Review 29 Oct 20122012-10-29
Sint Maarten Phase 1 Review 29 Oct 20122012-10-29
Slovenia Phase 1 Review 29 Oct 20122012-10-29
South Africa Combined Review 29 Oct 20122012-10-29
Uruguay Supplementary Report 29 Oct 20122012-10-29
Antigua and Barbuda Supplementary Report 20 Jun 20122012-06-20
China Combined Review 20 Jun 20122012-06-20
Cook Islands Phase 1 Review 20 Jun 20122012-06-20
Estonia Supplementary Report 20 Jun 20122012-06-20
Greece Combined Review 20 Jun 20122012-06-20
Grenada Phase 1 Review 20 Jun 20122012-06-20
Lebanon Phase 1 Review 20 Jun 20122012-06-20
Liberia Phase 1 Review 20 Jun 20122012-06-20
Montserrat Phase 1 Review 20 Jun 20122012-06-20
Saint Lucia Phase 1 Review 20 Jun 20122012-06-20
Seychelles Supplementary Report 20 Jun 20122012-06-20
United Arab Emirates Phase 1 Review 20 Jun 20122012-06-20
Slovakia Phase 1 Review 24 Apr 20122012-04-24
Barbados Supplementary Report 5 Apr 20122012-04-05
Bermuda Supplementary Report 5 Apr 20122012-04-05
Brazil Phase 1 Review 5 Apr 20122012-04-05
Chile Phase 1 Review 5 Apr 20122012-04-05
Costa Rica Phase 1 Review 5 Apr 20122012-04-05
Cyprus Phase 1 Review 5 Apr 20122012-04-05
Czech Republic Phase 1 Review 5 Apr 20122012-04-05
Guatemala Phase 1 Review 5 Apr 20122012-04-05
Korea, Republic of Combined Review 5 Apr 20122012-04-05
Malta Phase 1 Review 5 Apr 20122012-04-05
Mexico Phase 1 Review 5 Apr 20122012-04-05
Qatar Supplementary Report 5 Apr 20122012-04-05
Saint Vincent and the Grenadines Phase 1 Review 5 Apr 20122012-04-05
Brunei Darussalam Phase 1 Review 26 Oct 20112011-10-26
Former Yugoslav Republic of Macedonia Phase 1 Review 26 Oct 20112011-10-26
Gibraltar Phase 1 Review 26 Oct 20112011-10-26
Hong Kong, China Phase 1 Review 26 Oct 20112011-10-26
Indonesia Phase 1 Review 26 Oct 20112011-10-26
Japan Combined Review 26 Oct 20112011-10-26
Jersey Combined Review 26 Oct 20112011-10-26
Macao, China Phase 1 Review 26 Oct 20112011-10-26
Malaysia Phase 1 Review 26 Oct 20112011-10-26
Mauritius Supplementary Report 26 Oct 20112011-10-26
Monaco Supplementary Report 26 Oct 20112011-10-26
Netherlands Combined Review 26 Oct 20112011-10-26
San Marino Supplementary Report 26 Oct 20112011-10-26
Spain Combined Review 26 Oct 20112011-10-26
Turks and Caicos Islands Supplementary Report 26 Oct 20112011-10-26
Uruguay Phase 1 Review 26 Oct 20112011-10-26
Vanuatu Phase 1 Review 26 Oct 20112011-10-26
Virgin Islands, British Supplementary Report 26 Oct 20112011-10-26
Andorra Phase 1 Review 12 Sep 20112011-09-12
Anguilla Phase 1 Review 12 Sep 20112011-09-12
Antigua and Barbuda Phase 1 Review 12 Sep 20112011-09-12
Austria Phase 1 Review 12 Sep 20112011-09-12
Bahrain Phase 1 Review 12 Sep 20112011-09-12
Belgium Supplementary Report 12 Sep 20112011-09-12
Cayman Islands Supplementary Report 12 Sep 20112011-09-12
Curaçao Phase 1 Review 12 Sep 20112011-09-12
Liechtenstein Phase 1 Review 12 Sep 20112011-09-12
Luxembourg Phase 1 Review 12 Sep 20112011-09-12
Saint Kitts and Nevis Phase 1 Review 12 Sep 20112011-09-12
Turks and Caicos Islands Phase 1 Review 12 Sep 20112011-09-12
United Kingdom Combined Review 12 Sep 20112011-09-12
Virgin Islands, British Phase 1 Review 12 Sep 20112011-09-12
France Combined Review 1 Jun 20112011-06-01
Hungary Phase 1 Review 1 Jun 20112011-06-01
Isle of Man Combined Review 1 Jun 20112011-06-01
Italy Combined Review 1 Jun 20112011-06-01
New Zealand Combined Review 1 Jun 20112011-06-01
Philippines Phase 1 Review 1 Jun 20112011-06-01
Singapore Phase 1 Review 1 Jun 20112011-06-01
Switzerland Phase 1 Review 1 Jun 20112011-06-01
United States Combined Review 1 Jun 20112011-06-01
Bahamas, The Phase 1 Review 5 May 20112011-05-05
Belgium Phase 1 Review 5 May 20112011-05-05
Estonia Phase 1 Review 5 May 20112011-05-05
Ghana Phase 1 Review 5 May 20112011-05-05
Aruba Phase 1 Review 22 Apr 20112011-04-22
Canada Combined Review 14 Apr 20112011-04-14
Germany Combined Review 14 Apr 20112011-04-14
Australia Combined Review 27 Jan 20112011-01-27
Barbados Phase 1 Review 27 Jan 20112011-01-27
Denmark Combined Review 27 Jan 20112011-01-27
Guernsey Phase 1 Review 27 Jan 20112011-01-27
Ireland Combined Review 27 Jan 20112011-01-27
Mauritius Combined Review 27 Jan 20112011-01-27
Norway Combined Review 27 Jan 20112011-01-27
San Marino Phase 1 Review 27 Jan 20112011-01-27
Seychelles Phase 1 Review 27 Jan 20112011-01-27
Trinidad and Tobago Phase 1 Review 27 Jan 20112011-01-27
Botswana Phase 1 Review 16 Dec 20102010-12-16
Bermuda Phase 1 Review 7 Dec 20102010-12-07
India Phase 1 Review 18 Nov 20102010-11-18
Cayman Islands Phase 1 Review 17 Nov 20102010-11-17
Jamaica Phase 1 Review 17 Nov 20102010-11-17
Monaco Phase 1 Review 17 Nov 20102010-11-17
Panama Phase 1 Review 17 Nov 20102010-11-17
Qatar Phase 1 Review 17 Nov 20102010-11-17