International · International tax development
Global Forum reviews tax transparency in Algeria, Maldives, Uzbekistan and Congo
On 3 November 2026, the OECD Global Forum published tax-transparency peer reviews. Algeria, the Maldives and Uzbekistan received largely compliant ratings, while Congo’s legal framework needs improvements.
- Official document:
- EOIR second-round peer reviews published 3 November 2026
- Development date:
- 2026-11-03
Different review stages
The Republic of the Congo was assessed only on its legal and regulatory framework, because it has limited practical information-exchange experience. This Phase 1 assessment is not a rating of its operational performance. A later Phase 2 review is due to begin by the fourth quarter of 2029.[1]
Ownership information remains central
Algeria’s recommendations include effective oversight of its central beneficial-ownership register. The Maldives needs stronger supervision and clearer guidance on ownership information, plus better retention when information holders cease operating. Uzbekistan’s recommendations concern ownership supervision, access powers and confidentiality.[1]
Congo’s identified weaknesses include legal and beneficial ownership information, access powers, its exchange network and confidentiality. The reviews concern the exchange of information on request: the OECD describes this standard as allowing authorities to request information foreseeably relevant to tax administration or enforcement. It is distinct from automatic reporting under the CRS or CARF.[1][2]
Implications for group tax teams
These are peer-review findings, not new corporate tax charges or filing deadlines. Tax teams should monitor domestic responses and keep entity and ownership records retrievable. A positive overall rating is not a company-level clearance or evidence that every part of a jurisdiction’s framework is fully compliant.[1][2]
Official sources
- [1] Algeria, Maldives and Uzbekistan largely compliant; Congo legal framework needs improvements
OECD Global Forum · Document date: 2026-11-03
Full official dated statement recovered in authoritative search result, including all four jurisdiction summaries; direct open returned Internal Error. Report landing pages and official topic page independently opened. No assertion that the full underlying reports or domestic implementing laws were read.
- [2] International standards on tax transparency
OECD · Document date: 2026-11-03
Current page opened: EOIR standard/key messages at lines 3763–3766; latest insights and four report publication dates at 3777–3847. Date denotes the listed latest development, not an independently dated amendment to the standard.