ForewordAbbreviations and acronymsExecutive summaryReferencesNotes1 IntroductionOverview of the peer review on the exchange of information on tax rulingsOutline of the key aspects assessed in the annual reportAlbaniaAndorraAngolaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaBarbadosBelgiumBeninBosnia and HerzegovinaBotswanaBrazilBrunei DarussalamBurkina FasoCabo VerdeCanadaChileChina (People's Republic of)ColombiaCongoCosta RicaCroatiaCuracaoCzech RepublicDemocratic Republic of CongoDenmarkDominican RepublicEgyptEstoniaEswatini Faroe IslandsFinlandFranceGabon GeorgiaGermanyGibraltarGreeceGrenadaGuernseyHong Kong (China)HungaryIcelandIndiaIndonesiaIrelandIsle of ManIsrsslItalyJamaicaJapanJerseyJordanKazakhstanKenyaKoreaLatviaLiechtensteinLithuaniaLuxembourgMalaysiaMaltaMauritiusMexicoMoroccoNamibiaNetherlandsNew ZealandNorwayPeruPhilippinesPolandPortugalQatarRomaniaRussiaSaint Kitts and NevisSaint LuciaSan MarinoSenegalSeychellesSingaporeSint MaartenSlovak RepublicSloveniaSouth AfricaSpainSri LankaSwedenSwitzerlandThailandTurkeyUkraineUnited KingdomUnited StatesUruguayViet Nam