The Standard on automatic exchange of information is being implemented on a global scale. It is its global reach that will ensure its effectiveness in changing the equation of tax evasion and secrecy. The Global Forum on Transparency and Exchange of Information for Tax Purposes has been at the forefront of driving global implementation of the standard of exchange of information and transparency over the last five years, through monitoring, reviewing and supporting implementation of the standard of exchange of information on request. The Global Forum is now the largest international tax organisation in the world, with more than 90 of its members committed to implementing the new Standard. With this expertise and membership, it is the organisation that will be able to drive global implementation of the Standard.


The Global Forum has implemented three strategies for ensuring the global implementation of the Standard: the commitment process, monitoring and implementation assistance.


7th Global Forum Meeting



The Global Forum created a commitment process to enable its members to publicly declare their political commitment to implementing the new Standard. In October 2014, the first results of that commitment process were released, evidencing almost universal support for the Standard and a desire amongst jurisdictions to implement it in as short a time as possible. This commitment, in conjunction with a corresponding commitment made by G20 members, signalled the highest political support for swift implementation of the Standard. This in turn achieved an immediate impact on the deterrence of tax evasion and ensured the ongoing commitment to a level playing field in matters of tax transparency. Since then, additional commitments have been made (and will continue to be made) to the Global Forum, including through signature of the Multilateral Competent Authority Agreement and the participation in pilot projects (described below).



The monitoring and review of implementation of the Standard is an ongoing task, which the Global Forum is undertaking from 2015 until 2020. This is being completed through:

  • periodic monitoring of every jurisdictions’ progress in their implementation milestones;
  • regular reporting to the Global Forum and G20 on the status of implementation;
  • immediate review of key risk areas (including a high-level review process for the confidentiality regimes in place in jurisdictions); and
  • after 2017, an in-depth peer review of each jurisdiction to assess compliance with the Standard



The Global Forum engages in a range of activities to support its member jurisdictions in effectively implementing the international standards on transparency and exchange of information, and ensuring that exchanges between members’ tax authorities are efficient and of high quality. Assistance is provided for both Exchange of Information on Request, and Automatic Exchange of Information.

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