Bahrain and Singapore have been rated as ‘compliant’ by the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes, while the United Kingdom, Austria, Aruba, Brazil and Saint Kitts and Nevis were rated ‘largely compliant’.

The OECD has published seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR), which assess jurisdictions against the updated standard which incorporates beneficial ownership information of all relevant legal entities and arrangements, in line with the definition used by the Fina...