On 21 August 2017, the OECD announced that the Global Forum on Transparency and Exchange of Information for Tax Purposes has published the first 10 outcomes of a new and enhanced peer review process for compliance with international standards for the exchange of information on request between tax authorities. The new process is focused on the availability of and access by tax authorities to beneficial ownership information of all legal entities and arrangements. As announced, three jurisdictions – Ireland, Mauritius, and Norway –  received an overall rating of "Compliant." Six others – Australia, Bermuda, Canada, Cayman Islands, Germany, and Qatar were...