The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes on 28 March 2023 released 7 new peer reviews on the exchange of information on request (EOIR) by 6 Forum members (Albania, Czech Republic, Mexico, Nigeria, Saint Lucia and Togo) and one non-member country (Nicaragua). The findings of the peer reviews are summarized as follows:
Albania
Rated as “largely compliant” (unchanged from the previous 2016 rating). Areas of improvement identified by the report include …