Global Forum on Transparency and Exchange of Information for Tax Purposes

13/02/2026 – From 10 to 12 February 2026, the Inland Revenue Board (IRB) of Malaysia and the Global Forum Secretariat organised a regional training for tax auditors and exchange of information officials under the Asia Initiative. The training, titled From Foreseeable Relevance to Effective Action - Leveraging Exchange of Information on Request (EOIR), Common Reporting Standard (CRS) Data and Beneficial Ownership Information, was kindly hosted by the IRB at the Malaysian Tax Academy in Bangi, Malaysia.

Bringing together 29 tax auditors from seven Asian countries, the event aimed to strengthen participants’ ability to use the EOIR as a practical and effective investigative and enforcement tool. Sessions focused on applying the concept of foreseeable relevance, strategically using EOIR to follow up on CRS data received from partner jurisdictions, and integrating beneficial ownership information into domestic tax investigations. Through practical examples and case-based discussions, the training sought to enhance participants’ skills in transforming cross-border exchanged information into concrete compliance and enforcement outcomes.

On 13 February 2026, the Global Forum Secretariat also delivered a comprehensive bilateral workshop, titled Implementing Crypto-Asset Reporting Framework (CARF): Global Forum Secretariat Engagement with Regulators and Reportable Crypto Assets Service Providers (RCASPs).

Hosted at the IRB headquarters in Cyberjaya, Malaysia, the workshop gathered 56 participants form the IRB, the Ministry of Finance of Malaysia, the Securities Commission Malaysia, the Central Bank of Malaysia, the Labuan Financial Services Authority, crypto-assets regulators and crypto-asset service providers.

The event aimed to support Malaysia’s whole-of-government efforts to strengthen transparency around crypto-assets by implementing the CARF by 2028, as well as to raise awareness of this standard among the financial services regulators and potential RCASPs.

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.

The Global Forum capacity-building programme is supported by the following development partners:

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