The OECD has announced that the Global Forum on Transparency and Exchange of Information for Tax Purposes has published the enhanced exchange of information peer reviews for Guernsey, Indonesia, Japan, Kazakhstan, the Philippines, San Marino, and the United States. The enhanced peer review process concerns the exchange of information upon request, with a focus on beneficial ownership information exchange. Two jurisdictions, Guernsey and San Marino, were rated as compliant; four jurisdictions, Indonesia, Japan, the Philippines, and the United States, were rated as Largely Compliant; and Kazakhstan was rated Partially Compliant. The jurisdictions have demonstrated their progress on many deficiencies identified...