As economic activity becomes increasingly global, strong tax systems depend not only on rules, but on people who know how to apply them. The Global Forum on Transparency and Exchange of Information for Tax Purposes addresses this challenge through its Train the Trainer programme – a capacity-building model designed to scale expertise rapidly and sustainably.
Turning international tax transparency standards into everyday practice
With 173 members, the Global Forum is the leading international body working on the implementation of international tax transparency standards that help jurisdictions around the world tackle tax evasion and boost domestic resource mobilisation. While international agreements and legal and administrative frameworks set the direction, sustainable impact depends on tax officials who can apply those rules effectively in their daily work.
The Train the Trainer programme does exactly that: it builds local expertise through certified trainers so they can deliver high-quality, context-specific training to their tax official colleagues at home. Instead of one-off courses delivered externally, Train the Trainer accelerates learning from within.
Image source: State Taxation Administration, People’s Republic of China | Train the Trainer local event, October 2024, China
A multiplier model for capacity building
Since its launch in 2021, the programme has empowered officials from more than 80 jurisdictions across all continents.
How it works:
- Sustainable capacity: Local tax officials are trained during a nine-month programme and certified as trainers by the Global Forum Secretariat and the senior management of the Tax Authority to deliver courses on exchange of information tools and standards in their home jurisdictions.
- Multiplier effect: Each certified trainer then teaches their peers, exponentially expanding knowledge and skills within national tax administrations.
- Global network: Participants remain connected through an international alumni network, sharing experiences, challenges and best practices.
The rapid growth of the Train the Trainer network tells a compelling story. In total over five years, 303 participants from 83 jurisdictions have held 415 local training events and collectively trained 15 360 tax officials (45% of whom are women).
These trainings are not academic exercises. They enhance tax officials’ ability to use exchange of information on request to support audits, investigations and cross-border co-operation.
Sharing experiences, growing confidence
Between 2023 and 2025, yearly network meetings have brought together participants from around the world to share programme experiences, exchange best practices, recognise high-performing trainers, and highlight upcoming priorities for sustaining momentum. These gatherings reinforce that building tax transparency is a collective journey where peers learn from one another and drive forward practical solutions.
The Global Forum’s Train the Trainer programme goes beyond classrooms and certificates. It is about transforming institutional strength from within, enabling national tax administrations to:
- Internalise international tax transparency standards
- Build long-lasting training capability
- Strengthen domestic resource mobilisation through better use of tax transparency tools.
In a world where tax transparency and co-operation are key to effective tax systems, investing in people - and empowering them to teach others - is one of the most impactful strategies available.
Image source: Directorate General of Taxes, Mali | Train the Trainer local event, August 2025, Mali
The importance of capacity building for tax transparency
At its core, the Global Forum’s Train the Trainer programme is about people, their skills, their confidence, and their ability to support one another. By investing in tax officials who then go on to train their peers, the programme creates something far more powerful than a single learning event: it builds communities of practice that continue to grow, adapt and share long after the initial training ends.
This multiplier approach turns individual expertise into collective strength. It helps tax administrations move from understanding international tax transparency standards to using them effectively in real-world cases, audits and co-operation. Just as importantly, it fosters professional pride, peer learning and local ownership - all essential ingredients for lasting institutional capacity.
As the Train the Trainer network continues to expand across regions and connect professionals worldwide, it stands as a reminder that sustainable reform does not happen in isolation. It happens when knowledge is shared, when trust is built, and when people are empowered to pass learning on. In a complex global tax landscape, that human connection may be the most valuable asset of all.
Browse the latest Global Forum Capacity Building Report for more information and testimonies on the Train the Trainer programme and a full overview of our capacity-building activities.
