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OECD’s 2025 Enhanced Monitoring Report finds progress in tax transparency across 25 jurisdictions, but key gaps in information-sharing and implementation still hinder the fight against tax evasion

by AdrianaAMLP | Dec 2, 2025

The 2025 Enhanced Monitoring Report by the Global Forum on Transparency and Exchange of Information for Tax Purposes reviews 25 jurisdictions under the standard for Exchange of Information on Request (EOIR), assessing their legal regimes, practical exchange...

EU Commission proposes new legislation to boost EU-wide cooperation and data sharing to tackle cross-border VAT fraud and dismantle organised tax-fraud schemes

by AdrianaAMLP | Nov 14, 2025

The proposal introduces enhanced mechanisms for cross-border information exchange, joint analytics, and coordinated enforcement to address complex and fast-moving VAT fraud schemes. It further aims to modernise Member States’ administrative capacities, ensuring more...

OECD peer review finds BEPS Action 13 Country-by-Country Reporting broadly implemented in 142 jurisdictions, though many still need legal or operational improvements

by AdrianaAMLP | Sep 23, 2025

The eighth annual peer review, covering 142 countries, reveals that over 120 jurisdictions have established domestic CbC-reporting obligations, with 22 advised to finalise legal frameworks and 27 urged to strengthen specific administrative areas OECD. While 101...

OECD revises BEPS Action 5 transparency framework to enhance tax ruling exchanges, update peer review processes, and introduce a new XML schema for implementation from 2027

by AdrianaAMLP | Sep 8, 2025

The report on the BEPS Action 5 transparency framework sets out revisions to strengthen the spontaneous exchange of information on tax rulings, including updated terms of reference effective from the 2025 review cycle and a revised peer review methodology to be...

OECD’s 2024 Progress Report on Tax Co‑operation for Development hows that global tax transparency tools are empowering developing countries to uncover offshore evasion and boost revenues

by AdrianaAMLP | Jun 30, 2025

The report underscores the importance of inclusive multilateralism, effective exchange of information, and targeted support in strengthening domestic resource mobilisation and combating tax evasion.
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