🗓️ Available on 6 October 2026
Safeguarding Tax Information — Practical Guidance for Tax Authorities on Confidentiality, Information Security Management and Cyber Security builds on a previously-released Global Forum toolkit and reflects the latest developments in information security, cyber security, governance and risk management practices.
Designed to assist jurisdictions, especially developing countries, that wish to participate in the automatic exchange of information for tax purposes by ensuring they meet good practice standards in confidentiality and data safeguarding, it offers general guidance on implementing legal and information security management (ISM) frameworks that protect the confidentiality of taxpayer information.
As tax authorities navigate an increasingly complex threat landscape, including cyber-attacks, insider risks, expanding digital services, and growing volumes of sensitive taxpayer information, strong confidentiality and ISM arrangements are more important than ever.
French and Spanish versions of the guidance will be published in the forthcoming months.
