Global Forum on Transparency and Exchange of Information for Tax Purposes

This standard requires the transparency of banking and accounting records as well as ownership of entities and legal arrangements. It provides a framework for obtaining information on request between tax authorities.

This standard allows for the automatic annual exchange of information on offshore financial accounts.

Capacity building and technical assistance activities ensure that all our members receive support, and benefit from the tools to implement the international tax standards. Guidance material, e-learning courses and virtual classes are accessible through the resources tab.