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Publications & Documents


  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kuwait 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Kuwait. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 9-November-2022

    English

  • 9-November-2022

    English

    [REPLAY] 15th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    The 2022 Global Forum plenary meeting will be held at FIBES Conference and Exhibition Centre in Seville, Spain, from Wednesday 9 to Friday 11 November 2022. The event is jointly organised by the Global Forum and the Spanish Ministry of Finance and Civil Service. Day 1 sessions, organised under the overarching theme "Addressing Together the Challenges to Tax Co-operation and Exchange of Information", will be broadcast live.

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  • 3-November-2022

    English

    Share of emissions covered by carbon prices is rising, OECD data shows

    As part of their efforts to cut greenhouse gas (GHG) emissions, countries have increased their use of carbon pricing through taxes or emissions trading systems, with coverage increasing across countries and sectors in 2021, according to a new OECD report.

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  • 3-November-2022

    English

    Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action

    Accelerating the transition to net zero greenhouse gas (GHG) emissions is urgently required to contain the risks of climate change. As countries seek to reduce GHG emissions, they can employ or reform a wide range of policy instruments. This report tracks how explicit carbon prices, energy taxes and subsidies have evolved between 2018 and 2021.

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  • 1-November-2022

    English

    Global Forum Secretariat supports Tunisia in strengthening its confidentiality and data protection framework for the automatic exchange of information

    A delegation from the Global Forum Secretariat visited Tunis from 25 to 27 October 2022 to support Tunisia in strengthening its confidentiality and data protection framework for the implementation of the automatic exchange of information.

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  • 28-October-2022

    English

    Indonesia, Global Forum and OECD co-host first capacity-building event under the Asia Initiative

    225 delegates from Asian members of the Global Forum attended the virtual workshop on the effective use of the Common Reporting Standard (CRS) and Exchange of Information on Request (EOIR) on 25-27 October 2022.

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  • 18-October-2022

    English

    The past and future of subnational fiscal rules - An analysis of fiscal rules over time

    Fiscal rules are increasingly used at state and local levels to promote fiscal sustainability in OECD countries. Following the Global Financial Crisis, multiple reforms to fiscal rule frameworks were made so that governments could better tackle crises and build buffers for future downturns. This paper examines recent trends in the adoption of fiscal rules across levels of government and empirically assesses their effects with the purpose of providing lessons for the post-COVID-19 period. Beyond addressing the deterioration in public finances after the pandemic, the challenges include addressing the impact of population ageing, climate change and the energy transition, as well as growing regional inequalities. Evolution of the rules employed at the central level are contrasted to those at the subnational levels, including design features and institutional elements, together with their goals and limitations.
  • 10-October-2022

    English

    OECD presents new transparency framework for crypto-assets to G20

    The OECD delivered today a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets.

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  • 10-October-2022

    English

    Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

    In August 2022, the OECD approved the Crypto-Asset Reporting Framework (CARF) which provides for the reporting of tax information on transactions in Crypto-Assets in a standardised manner, with a view to automatically exchanging such information.

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