29/10/2025 - The Global Forum Secretariat held a virtual training session on 21 October 2025 for 167 officials from Ukraine’s State Tax Service on the concept of foreseeable relevance in the context of the standard for transparency and exchange of information on request (EOIR).
The concept of “foreseeable relevance’’ is a key principle in the context of exchange of information for tax purposes and must be demonstrated in a request for information. The discussions focused on the analysis of case studies to help tax auditors further develop their expertise and practical skills to enhance the quality of their requests for information and to improve their understanding of when and how group requests may be used.
This training directly supports Ukraine in building a robust exchange of information infrastructure and strengthening its tax audit procedures. These improvements are essential for increasing domestic revenue mobilisation and ensuring effective international co-operation.
Background document: Model Manual on Exchange of Information for Tax Purposes.
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 standards of automatic exchange of information, covering financial accounts data and crypto-asset transactions. 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.
The capacity-building programme provided to Ukraine by the Global Forum is funded by Norway and Switzerland.
For more information, please contact gftaxcooperation@oecd.org
