Global Forum on Transparency and Exchange of Information for Tax Purposes

April 2025, English, French and Spanish

This webinar features a brief presentation of the international standard on beneficial ownership information as well as of the two model legislations developed by the Global Forum Secretariat for the establishment of a central register of beneficial owners. These model legislations set out a robust framework for beneficial ownership transparency, based on a central register maintained by either the commercial registrar (or alike) or the tax authority. The webinar also includes an experience sharing session where representatives from Belgium, Madagascar, Peru, Portugal, Rwanda and Tunisia shared the national perspective and experience in the design, implementation and supervision of the obligations linked to the setting up of a central beneficial ownership register.

October 2021 - English, French and Spanish

The first day of the workshop covers the treatment of the data (cleansing and parsing) and the matching to domestic taxpayers. The different matching possibilities are presented (automatic, fuzzy, manual), as well as what to do with unmatched data. The second day of the workshop covers the risk analysis to implement and the multi-pronged approach to consider fine-tuning the effective use of AEOI data according to the jurisdictions' different administrative frameworks or tax compliance strategies.

February 2023, experience-sharing event - English only

CRS Model Administrative Compliance Strategy: CRS risk assessment

The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One important element of the strategy is to assess the risks. Following a short presentation of the strategy by the Secretariat, experts from Indonesia, Mauritius and Spain shared their experience in CRS risk assessment.

CRS Model Administrative Compliance Strategy: Co-operation with exchange partners

The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One component of this strategy is to ensure co-operation with exchange partners. Experts from Germany, Hong Kong and Luxembourg shared their experience in co-operating with CRS exchange partners, particularly, managing Section 4 Notifications. The Secretariat also presented a CRS Notifications Tracking Tool and its Glossary, which are available on demand to jurisdictions.

May 2023 - English only

The Global Forum Secretariat developed a Model Administrative Compliance Strategy to support the effective implementation of the Common Reporting Standard (CRS). One important element of the strategy is to assess the risks. Jurisdictions can use the Methodology for the implementation of the risk-based approach to CRS administrative compliance and two risk matrices to develop or improve their own risk assessment approach. These tools are available on request.

February 2024 – English, French and Spanish 

The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One component of this strategy is to verify that Reporting Financial Institutions comply with their reporting, due diligence and record-keeping obligations. The Global Forum Secretariat presented the Model Manual on CRS Compliance Audits to support its members in ensuring compliance of Reporting Financial Institutions, which is available to tax authorities upon request. This presentation was followed by the presentations of experts from Liechtenstein, Mauritius, Qatar and the United Arab Emirates who shared their experiences in conducting CRS Audits.

October 2025 – English only

This four-module master class aims to assist jurisdictions in having a comprehensive understanding of the technical rules of the CARF in the context of their ongoing process to put in place the domestic legislative frameworks, specifically by enhancing understanding of the CARF rules, including their interaction with the CRS; and promoting consistent application of the CARF across the member jurisdictions. 

 June 2023 – English and French

Guidance for implementation of a secure perimeter for AEOI purposes – a tactical approach on confidentiality and data safeguards for developing countries - The guidance includes advice on setting up an AEOI secure perimeter and its information security management framework; the components of a secure perimeter; getting started with AEOI post-implementation; and technical annexes covering a perimeter’s scope documentation, and an example of minimum technical implementation of an IT system for a secure perimeter. It is available on request in English, French and Spanish.

October 2023 - English, French and Spanish

Part 1: Governance of information security in tax administrations

The first session of the event covers the topics of information security governance, with presentations from jurisdictions who have implemented three difference approaches.

Part 2: Current cyber‑security risks and the use of monitoring to manage them

The second session of the event delves into cyber‑security risks and threats. The panellists are presenting their specific approaches for ransomware, insider threat and disclosure of information.

Part 3: Establishing a secure perimeter for AEOI operations as a starting point for engaging in automatic exchanges

The third session looks into implementation of secure perimeter for AEOI purposes, and how it was implemented by three different jurisdictions of varying size.

Part 4: Secure arrangements for remote work

The fourth session covers topics relevant for ensuring secure remote work, looking into controls for securing mobile devices including personally owned devices, and how to deal with vulnerabilities and risks related to remote work in their tax administrations

October 2024 - English, French and Spanish

 Part 1: Secure use of cloud services

The first session of the event covers the launch of the Guidance on Secure use of cloud services, and a panel discussion on experiences with the use of cloud services. Three panellists are sharing their jurisdiction’s path to the use of cloud services and the key takeaways.

Part 2: Privileged access management as a key cybersecurity control

The second session of the event delves into privileged access management. The panellists are presenting their specific approaches, tools used and challenges faced with the implementation of this important control.

Part 3: Management of assets through their lifecycle and linkages to vulnerability management

The third session looks into IT asset management and its importance for vulnerability management. The three panellists present their approach and scope of implementation, as well as the specific tools used or developed for this purpose.

Part 4: Approaches for preventing exfiltration of exchanged data

The fourth session covers an important risk relevant for the exchange of information, and that is the prevention of unauthorised disclosure. The three panellists present their tailored approach and the benefits it has brought to their organisations in terms of ensuring confidential data is not disclosed. 

October 2025 - English, French and Spanish

Part 1: Use of AI in tax authorities

The first session of the event covers the overview of the Global Forum work in technical assistance for ISM and the Confidentiality and Data Safeguards process, as well as a panel discussion on Use of AI in tax authorities where three panellists presented the approach taken in their organisations.

Part 2: Securing the Active Directory

The second session of the event delves into the approaches for secure configurations of Active Directory and its use in ensuring centralised implementation of security policies.

Part 3: Ensuring Security by Design

The third session looks into way security is integrated throughout the entire lifecycle, with presentations from three panellists elaborating on their practices.

Part 4: Network segmentation

The fourth session covers topics relevant for network segmentation, looking into zero trust and micro segmentation, as well as approaches for isolation of the treaty-exchanged data, through presentations of three panellists.