Global Forum on Transparency and Exchange of Information for Tax Purposes

23/09/2022 – Within the framework of the technical assistance programme for Tunisia, funded by the European Union, a three-day training on cross-border assistance in tax collection was held in Tunis, Tunisia from 20 to 22 September 2022. Attended by 31 Tunisian officials in charge of international administrative co-operation and tax collection, this training raised awareness on the importance, challenges and opportunities of the cross-border assistance in tax collection as a tool to support domestic revenue mobilisation.

Participants discussed the building blocks of cross-border assistance in tax collection, including the international and domestic legal frameworks, the administrative and operational requirements and the practical step-by-step process. They also had the opportunity to learn through concrete case studies. An expert from the Belgian tax administration also in attendance shared his experience throughout the training and presented the organisation of international assistance in tax collection in Belgium.

This training is the first of a series of capacity-building activities planned under the umbrella of the Africa Initiative working group on cross-border assistance in tax collection. In 2021 the working group conducted a stock-taking exercise on the current situation in African countries and the conditions necessary for such assistance. Among other recommendations, the working group noted that there is a need to build awareness on the organisation, operation and benefit of cross-border assistance in tax collection in Africa. As part of these activities, a first regional training for African countries is being organised in Kampala from 17 to 19 October 2022, with the African Tax Administration Forum (ATAF).

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.

For more information, please contact gftaxcooperation@oecd.org.