4th Global Forum Assessor Training Seminar


From 18 to 20 January 2012, in Buenos Aires, Argentina, the Global Forum on Transparency and Exchange of Information for Tax Purposes held its 4th Assessor Training Seminar.


The meeting was attended by delegates of 22 jurisdictions and several international institutions. As well as the in-depth training, the seminar provided an interesting opportunity for participants to cultivate and establish useful contacts with colleagues from all over the world. It was held in conjunction with the special meeting for international and regional organisations regarding the Global Forums platform for international organisations to co-ordinate their technical assistance activities concerning tax transparency and information exchange.


The main purpose of the training seminar was to coach future assessors who will be members of assessment teams responsible for carrying out the Global Forum’s peer reviews. The participants’ fruitful discussion were guided by experts and focussed on many theoretical issues including a detailed analysis of the Terms of Reference and essential elements that jurisdiction should have in its legal and regulatory framework for carrying out  an effective information exchange. The seminar put also strong emphasis on the process for conducting reviews and aspects that an assessor may be faced with during a review.


On a basis of a case study, the participants were asked to conduct a detailed assessment of the legal and statutorily framework of a jurisdiction and to create the relevant factors, determinations and recommendations which they would assign to that jurisdiction.


As the Phase 2 reviews will be launched in the 2nd half of 2012, the seminar also placed strong emphasis on issues pertaining to effective implementation in practice of the global standards for transparency and exchange of information for tax purposes. 
The Global Forum kindly thanks the Argentinean Administration of Public Revenues and the World Bank for hosting this important seminar.


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