Technical assistance may be focused on the legal and regulatory framework for exchange of information or on practical matters, such as the process of making and receiving requests, the organisation of an Exchange of Information Unit, or the role of tax auditors in exchange of information. The main types of technical assistance available are:
Pre-peer review assessments
In preparing for their phase 1 peer reviews member jurisdictions may need advice on any aspects of their legal and regulatory framework that it would be useful to address before the commencement of the review. A pre-assessment can help identify any weaknesses that could be fixed by new legislation or other action in time for the changes to be taken into account in the peer review report. This can improve the prospects of the jurisdiction receiving a good outcome to its phase 1 review. A pre-assessment can be broadly based, covering all relevant laws, or it can focus or particular laws that the jurisdiction requests advice on.
Post-phase 1 assistance
A jurisdiction that has undergone a phase 1 peer review may need assistance in preparing for the next stage, whether a supplementary review or a phase 2 review. Advice can be provided on action needed to address recommendations in the phase 1 report. This may take the form of assistance in preparing draft legislation or regulatory changes or advice on strengthening treaty networks, among other things.
It may also take the form of advice on the practical implementation of the standards and the processes involved in exchange of information. Assistance can be provided on the organisational arrangements for handling requests for information, including how to ensure timeliness of responses, the confidentiality of information and efficient and effective communication. Assistance may be given on the setting up of an EOI Unit and on the development of tools and manuals to facilitate exchange of information.
National and regional seminars on the peer review process and international standards
The Global Forum Secretariat is willing to consider requests to make presentations to relevant authorities involved in the peer review process in member countries. This may take the form of a one or two day programme within the country to explain the peer review process, the roles of the various stakeholders and how they can work together to make the peer review a success. This can be geared to the needs of the particular country and may be helpful to the competent authority or central point of contact in setting up a working group of all the agencies that need to be involved in the review.
The Global Forum also runs regional seminars for groups of countries focussed on phase 1 or phase 2 aspects of the peer review process. These are open to non-members as well as members and are a good way to share experiences and improve familiarity with the work of the Global Forum.
EOI for tax auditors
The Global Forum has developed a “Last Mile” seminar designed to enhance the familiarity of tax auditors with exchange of information and its benefits for domestic tax purposes. This can be run for individual countries or groups of countries. The objective of the seminar is to sensitize tax auditors to EOI and to help them make effective use of EOI mechanisms for addressing cross border tax evasion by increasing the volume and quality of outgoing requests.
Exchange of Information Manuals
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 firstname.lastname@example.org.