2025年透明度和应请求交换信息标准执行情况强化监测报告

Enhanced Monitoring Reporton the Implementation of theStandard on Transparencyand Exchange of Informationon Request2025 Enhanced Monitoring Reporton the Implementationof the Standardon Transparencyand Exchange of Informationon Request2025 This report was approved by the Peer Review and Monitoring Group of the Global Forum on Transparency andExchange of Information for Tax Purposes on 31 October 2025 and adopted by the Global Forum members on24 November 2025. It was prepared for publication by the Global Forum Secretariat. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. OECD (2025),Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Informationon Request 2025, OECD Publishing, Paris, https://doi.org/10.1787/4db1a02b-en. Photo credits:Cover illustration by © Renaud Madignier/OECD. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword About the Global Forum The Global Forum on Transparency and Exchange of Information for Tax Purposes (GlobalForum)provides a multilateralframework to tackle offshore tax evasion. It brings together 172jurisdictionsdedicated to improving transparency and cooperation for tax purposes. The GlobalForum promotes and assessesthe effective implementation of international standards inexchange of information for tax purposes. These consist of the standard ontransparency andexchangeof information on request (EOIRstandard), theautomatic exchange of financial account information(theCommon Reporting Standard, or CRS) and the automatic exchange of information on crypto-assets (theCrypto-Asset Reporting Framework, or CARF). Thesestandards provide for co-operationamongtaxauthorities worldwide so that they can obtain information necessary to ensure tax compliance. About the standard on Transparency and Exchange of Information on Request TheEOIRstandardis primarily reflected in the 2002OECDModel Agreement on Exchange of Informationon Tax Matters and its commentary, Article26 of the OECD Model Tax Convention on Income and onCapital and its commentary,and Article26 of the United Nations Model Double Taxation Conventionbetween Developed and Developing Countries and its commentary. The EOIR standard provides fortheexchange on request of informationthat isforeseeably relevant forcarrying out the provisions of the applicableexchange of informationinstrument or to the administration orenforcement of the domestic tax laws of a requesting jurisdiction.All172GlobalForum members, as wellas3non-members that are relevant to the GlobalForum’s wor