Overview

The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreedthat all members and relevant non-members should be subject to a second round of reviewstarting in 2016, to ensure continued compliance with and implementation of the EOIRstandard. Whereas the first round of reviews was generally conducted as separate reviewsfor Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIRreviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review.Final review reports are published and reviewed jurisdictions are expected to follow up on anyrecommendations made. The ultimate goal is to help jurisdictions to effectively implementthe international standards of transparency and exchange of information for tax purposes.This report contains the 2020 Peer Review Report on the Exchange of Information on Requestof Anguilla.

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