In this role, Ms Garde leads the Secretariat’s work in supporting the more than 170 members of the Global Forum to promote transparency and the effective exchange of tax information worldwide. The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement the standard on transparency and exchange of information on request (EOIR) and the standards of automatic exchange of information (AEOI), covering financial accounts under the Common Reporting Standard (CRS) and crypto-asset transactions under the Crypto-Asset Reporting Framework (CARF). These objectives are achieved through robust monitoring and peer review processes. The Global Forum also runs an extensive capacity-building programme to support its members to implement the standards and help tax authorities make the best use of cross-border information sharing channels.
Prior to joining the OECD, Ms Garde was Director General of Taxation at the Ministry of Finance in Spain, with extensive experience in both national and international tax matters. From 2015 to 2026, she was a member of the Bureau of the OECD Committee on Fiscal Affairs, where she served as Deputy Chair. From 2017 to 2022, she was Chair of the Global Forum, where she led the development and implementation of the international tax transparency standards. From 2023 onwards, she served as Chair of the European Union Code of Conduct Group on Business Taxation.
A Spanish national, Ms Garde holds a Bachelor of Science in Economics from the Complutense University of Madrid (CUNEF).
