Global Forum on Transparency and Exchange of Information for Tax Purposes

08/07/2025 – A training on the standard of transparency and exchange of information on request (EOIR) and the related peer review and monitoring processes was organised by the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and hosted by the Georgia Revenue Service. The event was held in Batumi, Georgia from 30 June to 4  July 2025 and gathered 31 participants from 17 jurisdictions from Africa, Asia, Europe, Pacific Islands and South America. The purpose of the training was to train officials from Global Forum member jurisdictions to either participate as assessors in future peer reviews or to suitably represent their jurisdictions that are scheduled to undergo peer reviews shortly. 

The training created awareness on the requirements of the EOIR standard, with a focus on the legal and regulatory frameworks and their implementation to ensure availability, access and effective exchange of information. Through dedicated case studies and simulated exercises, the participants experienced first-hand the critical steps of the EOIR peer review process such as the onsite visit, the drafting of recommendations and presentation of assessment team’s findings to the Peer Review and Monitoring Group. The training also explained the new monitoring and review processes for ensuring continued efficient and effective implementation of the international standards on exchange of information.

The peer review and monitoring processes are part of the core activities that the Global Forum carries out to promote the implementation of the transparency and exchange of information standards. The EOIR peer reviews were launched in 2010, and the Global Forum is currently conducting the second round of reviews with enhanced terms of reference. Overall, 126 jurisdictions have been fully reviewed in the second round of EOIR peer reviews. In addition, new monitoring and review processes, adopted by the Global Forum in November 2023, are applicable to the EOIR standard from 2025 for jurisdictions that have been reviewed in the second round of EOIR peer reviews.

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

Any questions about this training should be sent to gftaxcooperation@oecd.org.