23/04/2026 – From 13 to 17 April 2026, the Global Forum Secretariat organised a training on the standard of transparency and exchange of information on request for tax purposes (EOIR) and the related peer review and monitoring processes. The event was hosted by the Zambia Revenue Authority in Livingstone and gathered 24 participants from 11 jurisdictions from Africa, Asia and Europe. Its purpose was to train officials from Global Forum member jurisdictions in how to effectively fulfil their role as assessors or assessed jurisdictions in the peer review process.
Global Forum on Transparency and Exchange of Information for Tax Purposes
Global Forum delivers training on the standard on transparency and exchange of information on request and the related peer review and monitoring processes
The training focused on the EOIR standard requirements, including the necessary legal and regulatory frameworks and their effective implementation, to ensure availability, access and effective exchange of information. Through dedicated case studies and simulated exercises, the participants experienced the critical steps of the EOIR peer review process, such as responding to the peer review questionnaire, organising the onsite visit, drafting recommendations and presenting the findings to the Peer Review and Monitoring Group. The training also covered the Global Forum’s new monitoring process to ensure the continued efficient and effective implementation of EOIR.
Peer review and monitoring processes are a core part of the Global Forum’s work to promote the implementation of the international standards in transparency and the exchange of information for tax purposes. The EOIR peer reviews were launched in 2010 and are currently in their second round, with enhanced terms of reference. To date,132 jurisdictions have been fully reviewed in the second round, for which the new monitoring process has been applicable since 2025.
About the Global Forum
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 of 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.
For more information, please contact gftaxcooperation@oecd.org.
