Quick access to Global Forum reports, peer reviews, manuals and tookits and more resources:
Global Forum on Transparency and Exchange of Information for Tax Purposes
Global Forum publications and documents archive
Global Forum annual report and reports to the G20
Global Forum annual report
The Global Forum has been publishing a yearly overview of its activities since 2006. These annual reports highlight the progress made in the monitoring and implementation of the international standards on transparency and exchange of information on request (EOIR) and automatic exchange of financial account information (AEOI). They also detail the Global Forum's capacity-building and technical assistance activities and impact.
- 2025 Global Forum annual report | versión en español
- 2024 Global Forum annual report | versión en español
- 2023 Global Forum annual report | versión en español
- 2022 Global Forum annual report | versión en español
- 2021 Global Forum annual report | versión en español
- 2020 Global Forum annual report
- 2019 Global Forum annual report
- 2018 Global Forum annual report
- 2017 Global Forum annual report
- 2016 Global Forum annual report | versión en español
- 2015 Global Forum annual report
- 2014 Global Forum annual report
- 2013 Global Forum annual report
- 2012 Global Forum annual report
- 2011 Global Forum annual report
See the Tax Co-operation: Towards a Level Playing Field series for earlier reports.
Reports to the G20
Access the OECD Secretary-General Tax Reports to the G20 and Global Forum special reports. These reports set out recent developments in international tax co-operation, including the OECD’s support of G20 priorities such as the implementation of the BEPS minimum standards, the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and tax transparency:
- Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes (2025)
- Bringing Tax Transparency to Crypto-Assets – An Update (2024)
- Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges (2024)
- Update on the Implementation of the 2021 Strategy on Unleashing the Potential of Automatic Exchange of Information for Developing Countries (2023)
- Facilitating the Use of Treaty-Exchanged Tax Information for Non-Tax Purposes (2023)
- Access all progress reports to the G20
Other Global Forum reports and peer reviews
Transparency and exchange of information on request (EOIR)
- Access all Global Forum EOIR peer reviews published to date
- Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025
Automatic exchange of information (AEOI) - Common Reporting Standard (CRS)
- Peer Review of the Automatic Exchange of Financial Account Information 2025 Update
- Peer Review of the Automatic Exchange of Financial Account Information 2024 Update
- Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
- Peer Review of the Automatic Exchange of Financial Account Information 2022
- Peer Review of the Automatic Exchange of Financial Account Information 2021
- Peer Review of the Automatic Exchange of Financial Account Information 2020
- AEOI implementation report 2019
- AEOI implementation report 2018
- AEOI implementation report 2017
Automatic exchange of information (AEOI) - Crypto-Asset Reporting Framework (CARF)
Capacity building and outreach
Progress reports
- 2026 Global Forum Capacity-Building Report
- 2025 Global Forum Capacity-Building Report
- 2024 Global Forum Capacity-Building Report
- 2023 Global Forum Capacity-Building Report
- 2022 Global Forum Capacity-Building Report
- 2021 Global Forum Capacity-Building Report
- Tax Transparency in Africa 2025
- Tax Transparency in Africa 2024
- Tax Transparency in Africa 2023
- Tax Transparency in Africa 2022
- Tax Transparency in Africa 2021
- Tax Transparency in Africa 2020
- Tax Transparency in Africa 2019
- Tax Transparency in Asia 2026
- Tax Transparency in Asia 2025
- Tax Transparency in Asia 2024
- Tax Transparency in Asia 2023
- Tax Transparency in Latin America 2026 | versión en español
- Tax Transparency in Latin America 2025 | versión en español
- Tax Transparency in Latin America 2024 | versión en español
- Tax Transparency in Latin America 2023 | versión en español
- Tax Transparency in Latin America 2022 | versión en español
- Tax Transparency in Latin America 2021 | versión en español
Implementation reports
- Administrative Compliance Strategy Programme – 2025 Interim Report (2025)
- Administrative Compliance Strategy Programme – 2023/2024 Interim Report (2024)
- Information Security Management Maturity Assessments – Outcomes Report (2025)
- Preliminary Maturity Assessments (2024)
Other reports
Manuals, toolkits and other documents
Manuals and toolkits
Automatic exchange of information
- Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information (2021) | versión en español | النسخة العربية
- Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Second Edition (2018)
- Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information (2015)
Beneficial ownership
- Building Effective Beneficial Ownership Frameworks: A joint Global Forum and IDB Toolkit - Second edition (2024) | versión en español
- Building Effective Beneficial Ownership Frameworks - A joint Global Forum and IDB Toolkit (2021) | versión en español | النسخة العربية
- A Beneficial Ownership Implementation Toolkit (2019) | versión en español
Confidentiality and data safeguards
- Confidentiality and Information Security Management Toolkit (2020) | versión en español
- Keeping it Safe - Joint OECD/Global Forum Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes (2012)
- Keeping It Safe - The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes (2012) | versión en español
Cross-border assistance in tax recovery
- Model Manual on Cross-border Assistance in the Recovery of Tax Claims (2024) | versión en español
- A Toolkit for Establishing a Function for Cross‑Border Assistance in the Recovery of Tax Claims (2023) | versión en español
Crytpo-Asset Reporting Framework
Exchange of information
- Handbook for Second Round Peer Reviews and New Monitoring Processes on Transparency and Exchange of Information on Request (2025)
- Exchange of Information Handbook (Asian Development Bank and Global Forum, 2024)
- CIAT Manual for the Control of International Tax Planning - Chapter 5.3: International Cooperation (2022) | versión en español
- Model Manual on Exchange of Information for Tax Purposes (2021) | versión en español | versão em português | النسخة العربي
- A Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in Tax Matters (2020) | versión en español
- Establishing and Running an Effective Exchange of Information Function (Global Forum and ATAF, 2020) | versión en español | النسخة العربية
- Exchange of Information on Request: Handbook for Peer Reviews 2016-2020 (2016)
- Exchange of Information Working Manual (2014)
- Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions, Second Edition (2011)
Other documents
- Capacity-Building Strategy for the Widespread and Effective Implementation of the Crypto-Asset Reporting Framework (2024)
- Unleashing the Potential of Automatic Exchange of Information for Developing Countries (2021)
- Capacity Building: A New Strategy for the Widest Impact (2020)
- Plan of action for developing countries participation in AEOI (2017)
- Improving Access to Bank Information for Tax Purposes (2000)
- Towards Global Tax Co-operation - Progress in Identifying and Eliminating Harmful Tax Practices (2000)
- Harmful Tax Competition: An Emerging Global Issue (1998)
- The OECD's Project on Harmful Tax Practices: 2006 Update on Progress, 2004 Progress Report, 2001 Progress Report, Consolidated Application Note
- Model agreement on exchange of information in tax matters (Model TIEAs)
Global Forum meetings' conclusions
Access more resources in the Tax Transparency Resource Centre.