13/10/2026 – The Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes successfully concluded the first edition of its Cross-Border Assistance in the Recovery of Tax Claims (CBAR) Accelerator Programme. Delivered in partnership with the Federal Public Service Finance of Belgium and with the participation of the Public Finances Directorate General of France, the programme supported the 24 participating jurisdictions across the globe in strengthening their knowledge and practical capacities to establish, enhance and operate effective CBAR frameworks.
Launched in 2026, the programme responds to longstanding calls from developing countries for practical support in strengthening CBAR capabilities, a priority first highlighted at the 2019 Global Forum Plenary meeting and reaffirmed thereafter through the work of the Africa Initiative.
The programme was designed to help interested jurisdictions establish or strengthen sustainable frameworks for international CBAR co-operation. Through a blended approach combining technical training, practical exercises, self-assessments, action-planning activities and tailored support, participants developed a practical understanding of the key legal, institutional and operational elements required to implement CBAR effectively.
Over nine months, participants completed structured learning and implementation activities covering the legal foundations for CBAR, tax-debt management frameworks, the organisation of dedicated CBAR functions, and the practical handling of incoming and outgoing requests for assistance. Participating jurisdictions also assessed their existing arrangements and developed action plans to address gaps, enhance readiness and support the progressive implementation of CBAR.
The programme builds on several years of technical work undertaken by the Global Forum Secretariat to support members in this area. In particular, it complements resources developed to assist jurisdictions in establishing and operating effective recovery assistance frameworks, including the Toolkit for Establishing a Function for Cross‑Border Assistance in the Recovery of Tax Claims (2023) and the Model Manual on Cross-Border Assistance in the Recovery of Tax Claims (2024).
CBAR enables tax authorities to pursue outstanding tax debts when taxpayers or their assets are located in another jurisdiction. As tax administrations increasingly confront cross-border tax debt cases, effective use of this form of administrative co-operation can help improve tax collection outcomes, deter non-compliance, combat tax evasion and other illicit financial flows, and strengthen domestic resource mobilisation.
Building on the results of this first edition, the Global Forum Secretariat, together with Belgium and other partners, will continue supporting interested members in developing effective CBAR frameworks and expanding practical knowledge and experience in this area.
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:
