16/09/2021 - Exchange of information (EOI) is an essential tool for tax authorities worldwide to ensure that all taxpayers pay the correct amount of tax. In order to support them, the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), the World Bank Group and the African Development Bank are jointly publishing a new version of the Manual on Exchange of Information.

The previous version of the manual, issued in 2013 by the Global Forum and the World Bank Group, was dedicated to exchange of information on request and spontaneous exchange of information. This new edition covers a broader range of exchange of information tools, such as simultaneous tax examinations allowing two or more jurisdictions to conduct simultaneous audits of person(s) of common or complementary interest, or tax examinations abroad to collect information in a foreign jurisdiction.

The model manual can easily be tailored to address a jurisdiction’s specific needs. It also provides checklists and various template letters to deal with the main forms of communications carried out by EOI units.

In order to facilitate and maximise the use of the manual, French, Spanish and Portuguese versions will be published over the coming months.

» Download the manual (PDF)

» Access more resources

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the standard of transparency and exchange of information on request and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.

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For further information, journalists should contact Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration, (+33 1 45 24 91 08) or Zayda Manatta, Head of the Global Forum Secretariat, (+33 1 45 24 82 29).