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

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 performance, and follow-up on previous peer-review recommendations. It finds that while many countries have addressed earlier deficiencies—improving access to beneficial-ownership, accounting, banking and tax-information records—some still fall short on responsiveness, timeliness, or capacity to deliver requested information, underscoring ongoing risks of secrecy, tax abuse…