13/11/2024 – From 6 to 8 November, the Global Forum Secretariat organised a workshop focused on Cross-Border Assistance in the Recovery of Tax Claims (CBAR). The event took place in Tunis and gathered 30 officials from various Tunisian authorities, including the Tax Authority (Direction générale des impôts), the General Directorate of Public Accounting and Collection (Direction générale de la comptabilité publique et du recouvrement), and the Customs Authority (Direction générale des douanes).
Global Forum on Transparency and Exchange of Information for Tax Purposes
Successful workshop on cross-border assistance in tax recovery held in Tunis
The workshop aimed to enhance the understanding and practical application of CBAR processes. It featured a series of presentations delivered by Global Forum experts and an expert from Belgium. The presentations covered a range of topics, including the legal framework underpinning CBAR, the steps required to implement an effective CBAR function, and comprehensive case studies illustrating the practical use of CBAR mechanisms.
The event also featured dedicated presentations on the CBAR processes implemented in both Tunisia and Belgium, providing participants with valuable comparative insights and promoting an open dialogue on best practices and lessons learned. The discussions among participants were notably productive, emphasising the critical importance of coordination between audit and recovery functions to achieve effective tax collection outcomes.
The Director General of the General Directorate of Public Accounting and Collection closed the workshop and underscored the significance of CBAR for Tunisia and its role in strengthening the country’s tax administration and recovery capabilities.
During the workshop, the Global Forum Secretariat also presented the various tools available for CBAR:
- Toolkit for Establishing a Function for Cross‑Border Assistance in the Recovery of Tax Claims
- Model Manual on Cross-border Assistance in the Recovery of Claims
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.
The Global Forum's technical assistance programme to Tunisia is funded by the European Union.
For more information, please contact gftaxcooperation@oecd.org.