With 161 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. The global forum supports its members in tackling offshore tax evasion by monitoring reviewing and assisting jurisdictions to implement the international standards on transparency and exchange of information for tax purposes international tax standards expand all automatic exchange of information exchange of information on request peer reviews monitoring expand all monitoring . Global forum on transparency and exchange of information for tax purposes peer reviews panama 2016 phase 2 implementation of the standard in practice november 2016 reflecting the legal and regulatory framework as at august 2016 oecd better poucies for better uves table of contents 3 table of contents about the global forum 5 abbreviations 7 executive summary 9 introduction 17 . Global forum on transparency and exchange of information for tax purposes peer reviews niue 2016 phase 2 implementation of the standard in practice march 2016 reflecting the legal and regulatory framework as at december 2015 oecd better pougies for better uves table of contents 3 table of contents about the global forum 5 executive summary 7 introduction 11 information and