With 162 members the global forum on transparency and exchange of information for tax purposes is the leading international body working on the implementation of global transparency and exchange of information standards around the world. Global forum on transparency and exchange of information for tax purposes peer review report phase 1 legal and regulatory framework isbn 978 92 64 16873 2 hstcqevxw 23 2012 02 1 p global forum on transparency and exchange of information for tax purposes peer reviews phase 1 chile. The peer reviews happen in two phases phase 1 is a review of each jurisdictions legal and regulatory framework for transparency and the exchange of information for tax purposes and phase 2 involves a survey of the practical implementation of the standards some jurisdictions have been selected to do a combined phase 1 and phase 2 review. Global forum on transparency and exchange of information for tax purposes and issuing body organisation for economic co operation and development global forum on transparency and exchange of information for tax purposes peer reviews guernsey phase 2 implementation of the standard in practice paris oecd 2013 web