Latest Documents

Brochure - OECD work on taxation

This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

Tax transparency moves forward as no or only nominal tax jurisdictions first exchange information on the substance of entities

Twelve jurisdictions with no or only nominal tax began today carrying out information exchanges under the Forum on Harmful Tax Practice's global standard on substantial activities.

OECD Tax Talks

Today we streamed the 18th episode of our OECD Tax Talks series with all the latest developments in our work. If you weren't able to watch the live event, the replay and presentation are now available.

Uganda commits to start automatic exchange of financial account information by 2023

Uganda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by the Minister of Finance, Planning and Economic Development, the honorable Matia Kasaija, makes Uganda the 116th Global Forum member to commit to start AEOI by a specific date.

New report highlights successful delivery of Global Forum Secretariat’s capacity-building activities during challenging year

The 2021 Global Forum capacity building report Developing Capacities in Times of COVID-19 published today sets out the large amount of support activities conducted by the Global Forum. Despite challenging conditions, the Global Forum Secretariat ensured the continuity of its capacity-building programme in 2020, while increasing its support to jurisdictions.

AEOI pilot project between Albania, Italy and the Global Forum Secretariat concludes successfully

In 2014, Albania was among the few non-G20 developing countries, which do not host a financial centre, to commit to implement the AEOI standard by a specific date. To support its commitment, it benefitted from a pilot project with Italy and the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard.

Global Forum Secretariat and African Tax Administration Forum deliver new toolkit to help countries set up and run effective exchange of information units

In line with their respective mandates, the Global Forum and the African Tax Administration Forum (ATAF) are jointly publishing a new Toolkit for Establishing and Running an Effective Exchange of Information Function.

Peer Review of the Automatic Exchange of Financial Account Information 2020