Yes. The process has been set up collectively by the 96 countries that are within the forum. The reviews are always done by two assessors, two countries, and a member of the OECD secretariat. It's very impartial. The rules are the same whether you're a large country or a small country, an offshore centre or an onshore centre.
What happens is that we collect the information for a particular country and then put it together. It's then presented to what we call our peer review group. If they say yes, this country passes on to the next stage. In other words, it moves from phase 1, which is the review of the legal framework in a country, to phase 2, which is whether or not there are practical impediments to the effective exchange of information.
Each of the reviews contains recommendations for changes. For 12 of the countries, we felt that the recommendations were not that important, so they could move on to phase 2, but for six countries we decided the changes were so important that they should not move on to the next stage until they have remedied those deficiencies.