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  • 4-March-2021

    English

    OECD Tax Talks: Save the date and register now

    With a number of recent and upcoming developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.

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  • 17-February-2021

    English

    Uganda commits to start automatic exchange of financial account information by 2023

    Uganda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by the Minister of Finance, Planning and Economic Development, the honorable Matia Kasaija, makes Uganda the 116th Global Forum member to commit to start AEOI by a specific date.

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  • 17-February-2021

    English

    New report highlights successful delivery of Global Forum Secretariat’s capacity-building activities during challenging year

    The 2021 Global Forum capacity building report Developing Capacities in Times of COVID-19 published today sets out the large amount of support activities conducted by the Global Forum. Despite challenging conditions, the Global Forum Secretariat ensured the continuity of its capacity-building programme in 2020, while increasing its support to jurisdictions.

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  • 3-February-2021

    English

    AEOI pilot project between Albania, Italy and the Global Forum Secretariat concludes successfully

    In 2014, Albania was among the few non-G20 developing countries, which do not host a financial centre, to commit to implement the AEOI standard by a specific date. To support its commitment, it benefitted from a pilot project with Italy and the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

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  • 15-December-2020

    English

    Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 130 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January - 31 December 2019 period.
  • 15-December-2020

    English

    Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions

    As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard.

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  • 14-December-2020

    English

    Global Forum Secretariat and African Tax Administration Forum deliver new toolkit to help countries set up and run effective exchange of information units

    In line with their respective mandates, the Global Forum and the African Tax Administration Forum (ATAF) are jointly publishing a new Toolkit for Establishing and Running an Effective Exchange of Information Function.

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  • 9-December-2020

    English

    Peer Review of the Automatic Exchange of Financial Account Information 2020

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 100 jurisdictions that committed to commence AEOI from 2017 or 2018. The Global Forum has also begun the reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
  • 9-December-2020

    English

    International community reaches important milestone in fight against tax evasion

    New international standards on the automatic exchange of information for tax purposes have so far been satisfactorily implemented by countries worldwide, marking an important milestone in the global fight against tax evasion, according to a new report published today by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum).

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  • 1-December-2020

    English

    Global Forum Secretariat delivers new Confidentiality and Information Security Management toolkit to assist in the implementation of the Automatic Exchange of Information Standard

    The toolkit is designed to ensure more countries can benefit from AEOI. It provides detailed guidance on implementing the building blocks of a legal and ISM framework that adheres to internationally recognised standards or best practices, as required by the AEOI Standard, and ensures the confidentiality of the exchanged information.

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