The OECD has announced the publication of the nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request. The reports are for the second round of assessment. Six jurisdictions – Costa Rica, Croatia, Lebanon, Malaysia, the Federated States of Micronesia, and Nauru – received an overall rating of "Largely Compliant". Two others – Botswana and Vanuatu – were rated "Partially Compliant", and one – Guatemala – was rated "Non-Compliant". Guatemala received an overall rating of Non-Compliant with the international standard because exchange of accounting and banking information is blocked. It becomes the...