Global Forum on Transparency and Exchange of Information for Tax Purposes

17/03/2025 – The Global Forum’s Secretariat organised a mock on-site visit in Windhoek, Namibia, from 10 to 13 March 2025, as part of its technical assistance programme for the country. The exercise aimed to prepare Namibia for its upcoming peer review on the Standard on Transparency and Exchange of Information on Request (EOIR), scheduled to be launched in the third quarter of 2025.

The mock on-site visit started with a high-level meeting with the Commissioner of the Namibia Revenue Agency, Mr Sam Shivute, and his senior executive team. The Global Forum experts then held various sessions to assess the legal and regulatory framework of Namibia and its practical implementation. These discussions helped identify areas for improvement in the implementation of the EOIR standard. Participants also took time to reflect on the issues identified and the importance of addressing them to strengthen Namibia’s tax transparency framework.

During the visit, the team from the Global Forum Secretariat met with officials from the Namibia Revenue Agency (NamRA), the Ministry of Finance and Public Enterprises, the Ministry of Justice, the Business and Intellectual Property, the Master of the High Court, the Bank of Namibia, the Financial Intelligence Centre and the Namibia Financial Institutions Supervisory Authority. They also met representatives from the Bankers Association of Namibia, the Law Society of Namibia, the Institute of Chartered Accountants and the Public Accountants and Auditors Board.

The Commissioner and all the representatives from the Namibian authorities reiterated their strong commitment to the implementation of the EOIR standard and to benefit from the improved global tax transparency landscape in support of their domestic resource mobilisation efforts.

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and use the tax transparency standards: the Standard on Transparency and Exchange of Information on Request (EOIR) and the Standards on Automatic Exchange of Information (AEOI), i.e. the Common Reporting Standard (CRS), which provides for AEOI on financial accounts, and the Crypto-Asset Reporting Framework (CARF), which provides for AEOI on crypto-asset transactions. This objective is achieved through a robust monitoring and peer review process. The Global Forum Secretariat also runs an extensive capacity-building and outreach programme which contributes to the domestic, regional and international efforts to fight tax evasion and other illicit financial flows.

The Global Forum capacity-building programme is supported by the following development partners:

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