The Organisation for Economic Co-operation and Development's (OECD) Global Forum on Transparency and Exchange of Information for Tax Purposes has found that Malta’s tax systems are in line with international standards of transparency and exchange of tax information. The OECD also assessed and released peer review reports for 12 other jurisdictions.

The review concluded that Malta’s legal framework ensures that ownership, accounting and bank information is available as required by the OECD, and that Malta has access to collect additional information requested for the exchange of tax information.

The OECD standards support international efforts to increase tax cooperation and decrease cross-border tax evasion. The Global Forum currently has 120 members.