Latest Documents

Uzbekistan joins Global Forum on Transparency and Exchange of Information for Tax Purposes

Uzbekistan joins the international fight against tax evasion by becoming the 164th member of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Tax transparency progressing well in Latin America but further improvements needed

Published today during the opening session of the sixth meeting of the Punta del Este Declaration Initiative held in San José, Costa Rica, Tax Transparency in Latin America 2022 showcases the region's recent progress in tackling tax evasion and other financial crimes through transparency and exchange of information for tax purposes.

Public comments received on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

On 22 March 2022, interested parties were invited to provide comments on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard. The OECD is grateful to the commentators for their input and now publishes the public comments received.

Assessing Tax Compliance and Illicit Financial Flows in South Africa

Global Forum publishes new peer review reports on the exchange of information on request for El Salvador and Gabon

The Global Forum published today two new peer review reports on transparency and exchange of information on request (EOIR) for El Salvador and Gabon. The reports only cover the first phase of the assessment, analysing the jurisdictions’ legal and regulatory frameworks against the EOIR standard.

OECD releases IT-format to support exchange of tax information on digital platform sellers

Today, the OECD has released the standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms.

Model Rules for Reporting by Digital Platform Operators XML Schema: User Guide for Tax Administrations

The Schema for exchanges by Digital Platforms User Guide is divided into logical sections based on the schema and provides information on specific data elements and any attributes that describe each data element.

OECD seeks input on new tax transparency framework for crypto-assets and amendments to the Common Reporting Standard

Today, the OECD released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets, as well as proposed amendments to the Common Reporting Standard (CRS) for the automatic exchange of financial account information between countries.

Botswana joins Yaoundé Declaration – 33 African countries now signatories

On 4 March 2022, Botswana’s Minister of Finance and Economic Development, Hon. Peggy Serame, endorsed the Yaoundé Declaration, adding her country’s voice to this important regional initiative for tax transparency and exchange of information for tax purpose.

Global Forum and Global Relations and Development division release course on the automatic exchange of financial account information

The Global Forum Secretariat and the OECD Centre for Tax Policy and Administration’s Global Relations and Development division released a new course today to help tax officials better understand the Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS-AEOI)