Global Forum on Transparency and Exchange of Information for Tax Purposes

27/10/2026 – Montenegro is hosting the 13th Global Forum Competent Authorities Conference on 27–29 October 2026 in Kotor, bringing together close to 200 participants from 84 jurisdiction. The annual conference provides officials responsible for the cross-border exchange of information for tax purposes with a valuable forum to share practical experiences, discuss emerging challenges and identify best practices in international tax co-operation.

Jointly organised by the Tax Administration of Montenegro and the Secretariat of the Global Forum on Transparency on Exchange of Information for Tax Purposes (Global Forum), the event was opened by H.E. Mr Novica Vuković, Minister of Finance of Montenegro, and Mr Sava Laketić, Director of the Tax Administration of Montenegro.

“International co-operation in taxation has become an essential part of modern economic policy”, said H.E. Mr Novica Vuković. “The discussions taking place during this conference are highly technical, but their implications reach far beyond tax administrations. They concern the ability of governments to finance their priorities, the confidence of citizens in public institutions, and the fairness of the economic environment in which businesses operate.” 

Over the three days, participants will explore practical aspects of implementing of the international standards on transparency and exchange of information for tax purposes (EOI), covering exchange of information on request as well as automatic exchange of information on financial accounts and on crypto-asset transactions. Discussions will touch a range of issues of growing importance to competent authorities, including the use of artificial intelligence tools, developments in the Common Transmission System and strategies to strengthen the visibility and effectiveness of competent authority functions within tax administrations.

The conference will underscore the critical role competent authorities play in ensuring effective international tax co-operation, combating tax evasion and supporting domestic revenue mobilisation. The highly interactive format will encourage participants to exchange experiences, learn from one another's successes and challenges, and expand their professional network.

Discussions will cover practical EOI issues, such as assessing the foreseeable relevance of information requests in complex scenarios and preparing successful requests concerning group of non-identified taxpayers. Open exchange sessions will allow participants to share operational practices and seek direct feedback from their peers. The Global Forum Secretariat will also provide updates on recent development and ongoing work relevant to competent authorities, ensuring participants remained informed of the latest trends and advancements in international tax transparency and exchange of information.

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.