Latest Documents

Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard.

Peer Review of the Automatic Exchange of Financial Account Information 2020

La communauté internationale franchit une étape importante dans la lutte contre l’évasion fiscale

Les nouvelles normes internationales sur l’échange automatique de renseignements à des fins fiscales ont jusqu’ici été mises en oeuvre de façon satisfaisante par les pays du monde entier, ce qui marque une étape importante dans la lutte contre l’évasion fiscale, selon un nouveau rapport publié aujourd’hui même par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales (le Forum mondial).

Global Forum Secretariat delivers new Confidentiality and Information Security Management toolkit to assist in the implementation of the Automatic Exchange of Information Standard

The toolkit is designed to ensure more countries can benefit from AEOI. It provides detailed guidance on implementing the building blocks of a legal and ISM framework that adheres to internationally recognised standards or best practices, as required by the AEOI Standard, and ensures the confidentiality of the exchanged information.

OECD Tax Talks

Le but de ces web-émissions est de fournir un aperçu des derniers développements et en ce qui concerne le fiscalité.

8th meeting of the Africa Initiative: Members and partners reflect on COVID-19 challenges, discuss tax transparency progress and agree to renew Initiative for a further three years

The Africa Initiative’s 8th annual meeting brought together more than 150 participants from 27 African countries and 20 organisations. Representatives reflected on current challenges faced by administrations and highlighted the importance of exchange of information (EOI) and other forms of administrative co-operation in supporting domestic resource mobilisation in these challenging times.

Multilateral Convention to tackle tax evasion and avoidance continues to expand its reach in developing countries, as Botswana, Eswatini, Jordan and Namibia join

Today, at the OECD Headquarters in Paris, four countries have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention), bringing the total number of jurisdictions that participate in the Convention to 141.

Global Forum reveals compliance ratings from new peer review assessments for Anguilla, Chile, China, Gibraltar, Greece, Korea, Malta, Papua New Guinea and Uruguay

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). The new reports relate to jurisdictions with very diverse EOIR practice and their findings are equally contrasted.

Global Forum Secretariat delivers new toolkit to help countries become Party to the Convention on Mutual Administrative Assistance in Tax Matters

The rapid spread of exchange of financial information (EOI) between countries over the past ten years has led to much increased transparency in tax matters. Today as yesterday, international co-operation is critical in combating tax evasion and helping domestic revenue mobilisation. Regrettably, many developing countries have not yet benefitted from these developments and are still struggling to enforce their tax legislations.