The Global Forum on transparency and exchange of information for tax purposes has undertaken peer reviews on the implementation of the global standard of exchange of information on request, both from the perspective of formalities available and from the perspective of actual implementation. In the review reports Global Forum advises jurisdictions on required amendments of regulations and practices. With these advices, the Global Forum exercises regulatory authority. The article assesses the legitimacy of the exercise of such authority by the Global Forum and concludes that the exercise of such authority is not legitimate for the reason that the rule of law is abused by preventing jurisdictions to adhere to due process rules.

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Keywords Global Forum on Transparency and Exchange of Information, exercise of regulatory authority, due process requirements, peer review reports, legitimacy
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Series Erasmus Law Review
Journal Erasmus Law Review
Neve, L.E.C. (2017). The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Erasmus Law Review, 10(2), 89–105. doi:10.5553/ELR.000086