Global Forum on Transparency and Exchange of Information for Tax Purposes

01/09/2026 – Fifty-six officials from seven Vietnamese government institutions participated in a virtual workshop on the fundamentals of beneficial ownership delivered by the Global Forum Secretariat on 27 August 2026. The workshop was organised as part of the Global Forum Secretariat's ongoing technical-assistance programme for Viet Nam, funded by the European Union. The programme supports Viet Nam in strengthening its legal and operational framework to effectively implement the Standard on transparency and exchange of information on request (EOIR).

The event built on significant progress achieved by Viet Nam in 2026, with the support of the Global Forum Secretariat, including two important reforms aimed at strengthening the beneficial ownership framework. Following its peer review published in 2025, these reforms contributed to Viet Nam gaining Global Forum consent for a reassessment of its level of compliance with the EOIR standard, to be launched in the second quarter of 2028.

The workshop was designed to support Viet Nam’s efforts to ensure the availability of adequate, accurate, and up-to-date beneficial ownership information on relevant legal persons and arrangements. It also aimed to strengthen the capacity of competent authorities at both the national and regional levels to effectively implement, supervise, and enforce the beneficial ownership framework.

Ensuring the availability of beneficial ownership information is key to tax transparency, as it helps fight tax evasion, money laundering and other illicit financial flows, while strengthening tax systems and supporting co-operation between jurisdictions.

During the workshop, participants explored the key concepts underpinning beneficial ownership and discussed practical approaches to identifying beneficial owners. The programme also featured interactive case studies involving complex ownership structures, including companies and trusts, requiring participants to analyse and interpret information from multiple sources.

With the financial support of the European Union, the Global Forum Secretariat continues to deliver comprehensive technical assistance to support Viet Nam's implementation of the EOIR standard.

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.

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