Key Documents

 

Below is the list of key documents related to the Global Forum on Transparency and Exchange of Information for Tax Purposes

 

Global Forum launches country-by-country reviews

The Global Forum published four key documents:


Other documents:

 

EOI Working Manual (1 March 2014)

This Manual has been developed as a guide to the internal processes and procedures within the Exchange of Information (EOI) Unit of a tax administration, in so far as they concern exchange of information on request and spontaneous exchanges of information. The intention is that tax administrations new to exchange of information can adapt it for use.

 

Draft Resolution of the Council Renewing and Revising the Mandate of the Global Forum (15 November 2012 - PDF)

This official document is the decision of the OECD Council renewing and revising the Mandate of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

 

Progress Report to the G20 Leaders (PDF regularly updated)

Progress Report to the G20Leaders: Global Forum Update on Effectiveness and On-going Monitoring - September 2013

Jurisdictions committed to international standards

The web page describes jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters.

Moving Forward on the Global Standards of Transparency and Exchange of Information for Tax Purposes: Report to the G20 (PDF)

A report to G20 Finance Ministers and Central Bank Governors on the Outcomes of the Los Cabos (Mexico) Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes. This report was endorsed by all the jurisdictions that participated in the Global Forum meeting hosted by Mexico on 1-2 September 2009

 

G20 Leaders’ Statement: The Pittsburgh Summit (25 September 2009)

In a statement following their 24-25 September meeting in Pittsburgh, the G20 leaders reaffirmed their commitment to maintaining the momentum in dealing with tax havens, money laundering, proceeds of corruption, terrorist financing, and prudential standards.

 

OECD Council Decision (25 September 2009 - PDF)

This official document is the decision of the OECD Council establishing the Global Forum on Transparency and Exchange of Information for Tax Purposes. It contains information about the Global Forum's mission, participation, governance, budget, evaluation and duration.

 

Summary of Outcomes from Global Forum meeting in Mexico, 2009 (1-2 September 2009 - PDF)

178 delegates from over 70 jurisdictions and international organisations met on 1-2 September in Mexico to discuss progress made in implementing the international standards of transparency and exchange of information for tax purposes, as reflected in the Model Tax Information Exchange Agreement and Article 26 of the OECD and UN Model Tax Conventions, and how to respond to international calls to strengthen the work of the Global Forum. This report contains the outcomes of the meeting as well as a description of the next steps.