This page contains key Global Forum publications, reference documents (standards, terms of reference, key technical documents), peer review reports (EOIR and CRS), guidance documents (model manuals, toolkits), statement of outcomes (Plenary meetings and regional initiatives) and other important documents in relation to transparency and exchange of information for tax purposes.
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Access key resources on the implementation of the standard on transparency and exchange of information on request.
The EOIR Standard requires transparency, for tax purposes, of banking and accounting records, as well as the ownership of entities and legal arrangements. It also provides a framework for tax authorities to request, from their partners, any information that is foreseeably relevant to the administration or enforcement of their tax laws or the provisions of their tax treaties.
Access the EOIR Standard and associated technical materials relevant to the Global Forum’s monitoring and peer review processes.
The Global Forum’s monitoring and peer reviews in relation to EOIR aim to promote the effective implementation of the Standard and ensure a level playing field, including by identifying areas where further progress is needed. This is achieved through systematic assessments of jurisdictions’ legal and regulatory frameworks for EOIR and of their practical application. Recommendations are made on actions necessary to improve compliance with the EOIR Standard.
A first round of peer reviews took place from 2010 to 2016. A second round of peer reviews started in 2016 and continues as new members join the Global Forum.
Following a jurisdiction’s second round review, it is subject to monitoring, with the results of the monitoring process with respect to many jurisdictions being published each year.
A jurisdiction may be subject to another peer review (an In-Depth Review), either following its request or a decision by the Peer Review and Monitoring Group, to revisit the ratings assigned to the jurisdiction.
Access key resources on the implementation of the standard for automatic exchange of financial account information.
The CRS involves the annual automatic exchange of information between tax authorities of information reported by financial institutions in relation to financial accounts they maintain for non-resident individual and entity account holders.
Access the CRS and associated technical materials relevant to the Global Forum’s monitoring and peer review processes, as well as materials designed to support jurisdictions and financial institutions in implementing the CRS in a consistent and effective manner.
See the jurisdictions committed to implement the CRS (including as amended in 2023), their intended implementation timelines, the signatories to the associated international legal instruments, and details of the CRS exchanges since 2018.
The Global Forum’s monitoring and peer reviews in relation to the CRS aim to promote the effective implementation the Standard and ensure a level playing field, including by identifying areas where further progress is needed. This is achieved through monitoring the delivery of the commitments made, systematic assessments of jurisdictions’ legal frameworks for the CRS and of the effectiveness of their implementation in practice. Recommendations are made on actions necessary to improve compliance with the CRS.
Jurisdictions are subject to phased review processes, with the timing dependent on the year exchanges were due to commence. A peer review report on the jurisdiction’s CRS legal framework is published in the second year of exchange, and may be amended if relevant changes to its legal framework are made. An initial desk-based peer review of the effectiveness of the jurisdiction’s implementation of the standard in practice is first carried out to determine whether the jurisdiction is on track with its implementing of the CRS in practice (the first round), followed by an in-depth effectiveness review once the CRS has been operational for a greater period of time. These focus on the effectiveness of the compliance frameworks jurisdictions have in place to ensure compliance by financial institutions and of the annual exchanges.
The results of the monitoring and peer reviews are included in annual reports on the automatic exchange of financial account information under the CRS.
Discover key resources on the implementation of the Crypto-Asset Reporting Framework.
The CARF involves the annual automatic exchange of information between tax authorities of information reported by crypto-asset service providers in relation to transactions in crypto-assets effectuated for non-resident individual and entity account crypto-asset users.
Access core materials outlining the rules, requirements and practical guidance underpinning the CARF, providing a comprehensive reference point for understanding and implementing this new standard designed to ensure the collection and automatic exchange of information on transactions in crypto-assets.
Access the CARF and associated technical materials, as well as materials designed to support jurisdictions and crypto-asset service providers in implementing the CARF in a consistent and effective manner.
See the jurisdictions committed to implement the CARF, their intended implementation timelines and the signatories to the associated international legal instruments.
The Global Forum’s monitoring processes in relation to the CARF aim to promote the timely implementation of the CARF and ensure a level playing field.
Access key resources on the Global Forum's work in relation to Confidentiality and Data Safeguards.
The exchange of information standards overseen by the Global Forum include requirements on jurisdictions in relation to confidentiality and data safeguards. These include requirements with respect to the jurisdiction’s legal framework and its policies and procedures, to ensure the information exchanged is kept confidential, properly safeguarded, and is accessed, used and disclosed in line with the treaties under which it is exchanged.
With respect to the transparency and exchange of information on request (EOIR) standard, the confidentiality and data safeguards requirements are assessed as part of the EOIR monitoring and peer review processes.
With respect to the Automatic Exchange of Information (AEOI) standards – the Common Reporting Standard (CRS) and the Crypto Asset Reporting Framework (CARF) – the Global Forum has dedicated Confidentiality and Data Safeguards (CDS) monitoring and peer review frameworks. This is to provide assurance to jurisdictions engaging in AEOI on the particular CDS risks arising in the context of the annual automatic exchange of electronic information.
Jurisdictions commencing AEOI undergo an assessment prior to commencing exchanges (a pre-exchange assessment), followed by a post-exchange assessment. In the context of the rapidly evolving technology and cybersecurity environments, a third round of assessments commenced for jurisdictions upon completing of their post-exchange assessments.
CDS assessments are carried out by assessment teams comprising Information Security Management (ISM) experts drawn from members, supported by the Global Forum Secretariat. Where issues are identified, recommendations are made. If serious issues are identified, a jurisdiction’s clearance to receive AEOI data may be suspended, until the issues are assessed as addressed.
From 2026, an annual monitoring process is in place to provide oversight on whether jurisdictions are maintaining appropriate CDS frameworks, with targeted follow-up by the Global Forum’s ISM experts where appropriate.
Where there are apparent breaches of confidentiality or failures in data safeguards (such as cyber-attacks), that indicate that exchanged information could be at risk, AEOI with the jurisdiction may be suspended while assurance is re-established through a targeted assessment.
Explore the materials relevant to the Global Forum’s work on CDS.
The Terms of Reference outline the high-level CDS requirements that jurisdictions should meet in connection with participating in AEOI:
The following toolkit provides comprehensive, practical guidance for jurisdictions to implement the CDS requirements:
See the Global Forum’s capacity-building and technical assistance on CDS for further background information, guidance materials and e-learning courses available on this topic. The CDS assessments and the details of the CDS framework are not published due to their confidential nature.
Quick access to Global Forum progress reports (including regional initiatives), strategic documents, manuals and toolkits, and tools available to tax authorities.
Access the latest annual report on the Global Forum’s capacity‑building activities and technical assistance, as well as the annual progress reports of the regional initiatives in Africa, Asia and Latin America.
Learn more about the Global Forum’s global and thematic capacity-building approach guiding the design of training programmes, the development of knowledge tools and the delivery of high-quality technical assistance.
Implementation reports
Access the Global Forum’s manuals and toolkits - free of charge - to support the effective implementation of the tax transparency standards and strengthen administrative co-operation between tax authorities.
Automatic exchange of information
Beneficial ownership
Confidentiality and data safeguards
Cross-border assistance in tax recovery
Exchange of information
The Global Forum Secretariat regularly develops capacity-building tools on key topics related to transparency and exchange of information for tax purposes. These documents are available to government tax authorities upon request.
Access more Global Forum resources.
