Global Forum on Transparency and Exchange of Information for Tax Purposes

05/11/2026 – The People’s Republic of China (China) hosted a comprehensive four-day training workshop on 2–5 November 2026 focused on the Common Reporting Standard (CRS) compliance requirements, the effective use of CRS data, and the implementation of the Crypto-Asset Reporting Framework (CARF). for the automatic exchange of information for tax purposes. The event, the third in-person training delivered under the Asia Initiative in 2026, brought together 96 tax officials from Armenia, China, Indonesia, Japan, Korea, Macau (China), the Maldives, the Philippines, Thailand and Viet Nam.

Co-organised by the State Taxation Administration of China, the National Tax Institute in Yangzhou and the Global Forum Secretariat, the workshop aimed to strengthen participants’ understanding of the CRS, with particular attention to the practical use of exchanged financial account information to support domestic tax compliance. In addition to sessions on CRS implementation, supervision and compliance by financial institutions, participants explored how CRS data can be translated into concrete compliance actions, including risk assessment, case selection, audits and investigations.

The programme also covered the 2023 amendments to the CRS and introduced the CARF. Discussions highlighted how information collected under these frameworks can complement existing data sources, support the identification of tax risks, detect non-compliance and enhance domestic compliance strategies.

The workshop followed a highly practical format, combining technical presentations with case studies, hands-on exercises and peer-learning sessions. Officials from China, Indonesia and Japan shared their experiences in using CRS data to identify risks and support compliance activities. These exchanges provided participants with valuable insights into both the technical application of the CRS and the broader strategies jurisdictions can adopt to maximise the benefits of exchanged information and strengthen domestic resource mobilisation.

The Asia Initiative focuses on developing tailored solutions to support the implementation and effective use of tax transparency and exchange of information standards across the region. Launched in November 2021, it promotes regional collaboration and serves as a platform for co-ordinating capacity-building activities among partners. The Initiative is currently co-chaired by Japan and Maldives and comprises 19 members that have endorsed the Bali Declaration, which calls for enhanced tax co-operation to strengthen domestic resource mobilisation.

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 capacity-building programme of the Global Forum Secretariat is funded by the following development partners, with specific contributions from the European Union and Japan to the Asia Initiative:

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