06/10/2026 – A new practical guidance from the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) delivers state-of-the-art information for tax authorities on confidentiality, information security management and cyber security for the automatic exchange of information.
Launched today during the 2026 Information Security Management Days (ISM Days), Safeguarding Tax Information – Practical Guidance for Tax Authorities on Confidentiality, Information Security Management and Cyber Security builds on a previously-released Global Forum toolkit and reflects the latest developments in information security, cyber security, governance and risk management good practices.
The new guidance is designed to help tax authorities assess, develop and continuously improve their ISM capacities for the automatic exchange of information, in line with the international tax transparency standards and emerging risks. It provides practical advice, examples and implementation considerations to help authorities strengthen their confidentiality and data safeguards frameworks, protect taxpayer information throughout its lifecycle, and enhance organisational resilience.
Held on 5–6 October 2026, the 2026 ISM Days were the fourth edition of the Global Forum Secretariat’s annual flagship event on information security. The virtual event gathered 465 information security professionals, IT specialists and exchange of information experts from tax authorities worldwide (111 jurisdictions represented) to exchange experiences and practical approaches to safeguarding sensitive taxpayer information.
Discussions covered the secure use and governance of artificial intelligence, protection of sensitive information throughout its lifecycle, incident management and cyber resilience, and security in the management of key suppliers and cloud service providers. Experts from Argentina, Bahrain, Brazil, Canada, Finland, Ghana, Saudi Arabia, Singapore, Uganda and the United Kingdom shared experiences and practical lessons learned from their organisations. Interactive discussions, live polling and dedicated question-and-answer sessions enabled participants to exchange good practices, explore common challenges and identify practical solutions tailored to the operational realities of tax administrations.
In addition to the new guidance, a dedicated Guidance on the Secure Use of Artificial Intelligence in Tax Authorities was launched during the event to provide practical advice on managing information security and confidentiality risks associated with artificial intelligence technologies. It includes a policy template to support implementation and is available on request for tax authorities.
About the Global Forum
With over 170 members, 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 for automatic exchange of information (AEOI), covering financial accounts under the Common Reporting Standard (CRS) and crypto-asset transactions under the Crypto-Asset Reporting Framework (CARF). These objectives are achieved through robust monitoring and peer review processes. The Global Forum also runs an extensive capacity-building programme to support its members to implement 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:
