16/09/2025 – In 2025, the Global Forum launched a new Train the Trainer series to support jurisdictions in effectively implementing the Common Reporting Standard for Automatic Exchange of Financial Account Information (CRS). The initiative aimed to strengthen capacities of the officials in charge of ensuring compliance of financial institutions with their CRS due diligence, reporting, and record-keeping obligations for an effective exchange of information.
The programme brought together 102 officials from 50 jurisdictions, who, in turn, have since trained more than 800 additional officials globally. Participants were grouped in three regional cohorts to accommodate the different time zones: Asia and Pacific (11 jurisdictions); Caribbean and Pacific (19 jurisdictions); and Europe, Latin America, Africa and Middle East (20 jurisdictions).
Implemented under the Global Forum’s flagship Train the Trainer programme, the series was designed to rapidly build capacity in CRS compliance and prepare jurisdictions for their second round of CRS effectiveness reviews, the outcomes of which will be published at the end of 2026. Spanning over six months, it equipped domestic experts with the knowledge and skills needed to monitor and supervise financial institutions effectively. Participants deepened their understanding of key CRS concepts, including the definitions of “Reporting Financial Institutions”, “Financial Accounts”, and the due diligence and reporting obligations essential for compliance and enforcement.
The series also covered the core components of a CRS administrative compliance strategy, such as risk assessment and the design and execution of compliance activities. These included a range of approaches, from nudge strategies to desk-based and onsite reviews. Practical sessions using realistic case studies reinforced theoretical learning. As part of the programme, participants delivered phased domestic trainings in their respective jurisdictions, resulting in a global multiplier effect (more than eight trained officials on average for each participant). The programme also served as a platform for exchanging experiences, challenges and solutions.
The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement the standard on transparency and exchange of information on request (EOIR) and the standards on automatic exchange of information (AEOI). 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 worldwide capacity-building programme is supported by the following development partners:
