The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes on 28 March 2023 released 7 new peer reviews on the exchange of information on request (EOIR) by 6 Forum members (Albania, Czech Republic, Mexico, Nigeria, Saint Lucia and Togo) and one non-member country (Nicaragua). The findings of the peer reviews are summarized as follows: Albania Rated as “largely compliant” (unchanged from the previous 2016 rating). Areas of improvement identified by the report include the definition of beneficial owner under the introduced ultimate beneficial ownership register and, more generally, increasing stakeholder awareness about the register. Czech Republic...