Global Forum on Transparency and Exchange of Information for Tax Purposes

07/04/2025 – Twenty-three tax officials, including auditors and exchange of information officials, from Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Panamá, Paraguay, and Peru met in La Antigua, Guatemala, from 31 March to 3 April 2025 for the “Workshop on Strategies for Effective Tax Cooperation: The Foreseeable Relevance in Exchange of Information”. The four-day seminar was organised by the Spanish Agency for International Development Cooperation, the Institute of Fiscal Studies, the World Bank, the Inter-American Centre of Tax Administrations and the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

This workshop, delivered under the auspices of the Latin America Initiative, aimed to equip participants with a thorough understanding of international standards and guidelines for drafting requests for information foreseeably relevant for tax purposes. Through a series of practical examples and various case studies, participants sharpened their knowledge on the nuances and complexities of the standard of foreseeable relevance. The exercise leaves them skilled to assess whether a requested information meets this standard in the context of a tax investigation.

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the transparency and exchange of information on request standard and the standards on 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 capacity-building programme is supported by the following development partners:

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