OECD: Global Forum publishes new EOIR peer review reports
Three jurisdictions received "Largely Compliant" ratings under the EOIR standard.
The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes on July 29, 2026, published peer review reports on exchange of information on request (EOIR) standards for the Cook Islands, Namibia, and Tanzania.
Each jurisdiction received an overall rating of "Largely Compliant." The Global Forum noted that 91% of the 135 jurisdictions reviewed to date have received ratings of either "Compliant" or "Largely Compliant."
The peer review process is relevant to the EU listing exercise for non-cooperative jurisdictions, as recommendations are considered by the Code of Conduct Group (Business Taxation) during updates to the EU list.
Read an August 2026 report prepared by KPMG's EU Tax Centre