G20 Leaders’ Declaration, Cannes, France Summit 3-4 November 2011

“In the tax area, we welcome the progress made and we urge all the jurisdictions to take the necessary actions to tackle the deficiencies identified in the course of the reviews by the Global Forum, in particular the 11 jurisdictions identified by the Global Forum whose framework has failed to qualify. We underline the importance of comprehensive tax information exchange and encourage work in the Global Forum to define the means to improve it.”

 

G 20 Leaders’ Statement, Toronto, Canada 26-27 June 2010

“We fully support the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and welcomed progress on their peer review process, and the development of a multilateral mechanism for information exchange which will be open to all interested countries. Since our meeting in London in April 2009, the number of signed tax information agreements has increased by almost 500. We encourage the Global Forum to report to Leaders by November 2011 on progress countries have made in addressing the legal framework required to achieve an effective exchange of information. We also welcome progress on the Stolen Asset Recovery Program, and support its efforts to monitor progress to recover the proceeds of corruption. We stand ready to use countermeasures against tax havens.”

G20 Communiqué: Meeting of Finance Ministers and Central Bank Governors, Washington D.C., U.S. 23 April 2010

“We also welcomed the report by the Global Forum on Tax Transparency and Exchange of
Information, the launch of the peer review process, and the development of a
multilateral mechanism for information exchange which will be open to all
countries.”

G20 Leaders’ Statement, Pittsburgh, U.S. 25 September 2009

“We are committed to maintain the momentum in dealing with tax havens…We stand ready to use countermeasures against tax havens from March 2010.”

G-8 Declaration: Meeting of Heads of Government,L’Aquila, Italy 8 July 2009

“[A]ll jurisdictions must now quickly implement their commitments. We cannot continue to tolerate large amounts of capital hidden to evade taxation.”

Statement of G8 Finance Ministers, Lecce, Italy, 13 June, 2009

“It is also essential to develop an effective peer-review mechanism to assess compliance…delivered by an expanded Global Forum.”

G20 Communiqué: The Global Plan for Recovery and Reform, London, U.K. 2 April 2009

[W]e agree…to take action against non-cooperative jurisdictions, including tax havens…We note that the OECD has today published a list of countries assessed by the Global Forum against the international standard for exchange of tax information…

G20 Declaration: Strengthening the Financial System,London, U.K. 2 April 2009

“We stand ready to take agreed action against those jurisdictions which do not meet international standards in relation to tax transparency.”
“We are committed to developing proposals, by end 2009, to make it easier for developing countries to secure the benefits of a new cooperative tax environment.”

G20 Working Group on Reinforcing International Cooperation and Promoting Integrity in Financial Markets (WG2), Final Report: 27 March 2009

“We urge the international bodies responsible for prudential and regulatory standards, anti money laundering and terrorist financing, and tax matters - the FSF, the FATF and the OECD - to accelerate their work of identifying uncooperative jurisdictions and developing a toolbox of effective countermeasures against these jurisdictions...”

G20 Declaration of the Summit on Financial Markets and the World Economy, Washington, D.C. 15 November 2008

“the Organization for Economic Cooperation and Development (OECD), should continue efforts to promote tax information exchange. Lack of transparency and a failure to exchange tax information should be vigorously addressed.”

G-8 Communiqué: Meeting of Heads of Government, Hokkaido Japan 9 July 2008

“We urge all countries that have not yet fully implemented the OECD standards of transparency and effective exchange of information in tax matters to do so without further delay, and encourage the OECD to strengthen its work on tax evasion and report back in 2010.”

G-8 Communiqué: Meeting of Finance Ministers, Osaka Japan 14 June 2008

“In view of the recent developments, we urge all countries that have not yet fully implemented the OECD standards of transparency and effective exchange of information in tax matters to do so without further delay. We welcome the efforts of the OECD in this regard, and ask the OECD to strengthen its work on tax evasion.”

G20 Communiqué: Meeting of Ministers and Governors in Melbourne, 18-19 November 2006

“Further progress is needed and we encourage continuing implementation efforts and call on those countries and territories that have not yet implemented high standards of transparency and exchange of information to do so.”

G20 Communiqué: Meeting of Finance Ministers and Central Bank Governors, Xianghe, Hebei, China, 15-16 October 2005

“[W]e welcome the efforts of the OECD Global Forum on Taxation to promote high standards of transparency and effective exchange of information for tax purposes.”

G8 Communiqué on Africa, Gleneagles, UK 14 July 2005

“We will continue to support Financial Stability Forums ongoing work to promote and review progress on the implementation of international standards, particularly the new process concerning offshore financial centres that was agreed in March 2005, and the OECD’s high standards in favour of transparency and exchange of information in all tax matters.”

G20 Statement on Transparency and Exchange of Information for Tax Purposes, Meeting of Finance Ministers and Central Bank Governors, Berlin, Germany 20–21 November 2004

“The G20 therefore strongly support the efforts of the OECD Global Forum on Taxation to promote high standards of transparency and exchange of information for tax purposes and to provide a cooperative forum in which all countries can work towards the establishment of a level playing field based on these standards.”

G7 Economic Communiqué: Making a success of globalization for the benefit of all
Lyon, France 28 June 1996

“We strongly urge the OECD to vigorously pursue its work in this field, aimed at establishing a multilateral approach under which countries could operate individually and collectively to limit the extent of these practices. We will follow closely the progress on work by the OECD, which is due to produce a report by 1998.”