Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round)
Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on
Request of United States.
Published on July 16, 2018
In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Key conclusions
The United States has in place a robust EOI Program and is heavily involved in exchange
of information receiving more than 2 600 requests over the period 1 Jan 2014 to 31
Dec 2016. The United States is valued by its exchange of information partners as a
very important and reliable partner.
Despite recent positive steps which significantly strengthen the availability of beneficial
ownership information in the United States, gaps have been identified in respect of
legal requirements to obtain and maintain beneficial ownership information as well
as their implementation in practice.
Since July 2010, the United States has not ratified any signed EOI agreement that
requires U.S. ratification including the 2010 Protocol to the Multilateral Convention
which negatively impacts a significant number of US partners; the US is recommended
to ratify these signed agreements expeditiously.