Global Forum on Transparency and Exchange of Information for Tax Purposes
English

Assistance on exchange of information on request

 

 Assistance in implementing exchange of information on request

The Global Forum Secretariat supports its member countries in implementing and using effectively the standard of transparency and exchange of information on request. Assistance is provided to member countries in advance of their peer review against the standard of transparency and exchange of information on request or to help them address the deficiencies identified in their peer review report and thus improve their compliance rating.

This assistance includes:

  • Raising awareness and informing on the standard of exchange of information on request and its peer review process

  • Assistance in setting up an international framework allowing for exchange of information in accordance with the standard. In particular, the Secretariat supports its members to participate to the most powerful international instrument for exchange of information, i.e. the Convention on Mutual Administrative Assistance in Tax Matters

  • Support in developing the relevant domestic legal and regulatory framework to ensure availability, access and exchange of relevant information for tax purposes

  • Assistance in the practical implementation of the international or domestic legal framework to ensure effective exchange of information. The Secretariat assists member countries to put in place a suitable enforcement framework and to set up or improve the exchange of information process (e.g. organisation of a unit in charge of exchange of information, making and receiving requests)

Read our toolkits:

Establishing and Running an Effective Exchange of Information Function - A joint Global Forum and ATAF ToolkitA Beneficial Ownership Implementation ToolkitA Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in Tax Matters

 Building a culture of exchange of information

The Global Forum Secretariat has developed seminars to enhance the familiarity of tax auditors with exchange of information and its benefits for domestic tax purposes. The “Last Mile” seminars are delivered at country or regional level. The objective of the seminar is to sensitise and train tax auditors to the exchange of information tools and to help them make effective use of exchange of information mechanisms for addressing cross border tax evasion by increasing the volume and quality of outgoing requests.

The Secretariat has also developed e-learning courses to train tax auditors and practical guides to help tax auditors and exchange of information officers make the best of the exchange of information tools to increase revenue domestic mobilisation.

» Explore our e-learning courses

» Consult the EOI Working Manual

 

 Requests for assistance

The Global Forum and partner organisations provide technical assistance in all parts of the world. For more information and for submitting requests for technical assistance please contact us at gftaxcooperation@oecd.org.

 

Related Documents

 

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