Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales

Punta del Este Declaration - A call to strengthen action against tax evasion and corruption



11th Global Forum Plenary Meeting

In November 2018, Ministers and Deputy Ministers of Latin American countries met on the margin of the Global Forum Plenary held in Punta del Este, Uruguay, to discuss how to use exchange of information to fight tax fraud and corruption. As a conclusion of the meeting, the Punta del Este Declaration (the Declaration) was signed. In the Declaration, signatories agreed to lead by example in tackling illicit financial flows through increased international tax co-operation. As a result, concrete steps to tackle tax evasion and other financial crimes were included in the Declaration, such as: 

  • Establish a Latin American initiative to maximise the effective use of the information exchanged under the international tax transparency standards to tackle tax evasion, corruption and other financial crimes.

  • Explore further means of cooperation, through channels such as the multilateral Convention on Mutual Administrative Assistance in Tax Matters and the OECD’s Latin America Academy for Tax and Financial Crime Investigation, and effective and real-time access to beneficial ownership information.

  • Agree to establish national action plans to further cooperation objectives and have representatives report on progress made at Global Forum's next plenary meeting.

In November 2019, a ministerial-level meeting, hosted by the Secretary General of the OECD, was held in advance of the Global Forum 10th anniversary plenary meeting. The meeting marked the first anniversary of the Declaration and provided ministers as well as high-level officials from signatory jurisdictions with an opportunity to:

  • Reflect on progress made since the adoption of the Declaration.

  • Present their National Action Plans to implement the commitments in the Declaration.

  • Discuss next steps for closer regional cooperation to increase tax transparency and tackle tax evasion.

As a result of the meeting, participants agreed to hold a high-level meeting in the second half of 2020 at which they would: (i) report back on the actions contained in their National Action Plans; and (ii) explore further how to implement the objectives of the Declaration.


To this date, the following 15 countries are signatories of the Declaration:

Argentina_small  ARGENTINA (2018)

Brazil_small  BRAZIL (2019)

Chile_small  CHILE (2018)

Colombia_small  COLOMBIA (2018)

Costa Rica_small  COSTA RICA (2019)

Dominican Republic_small  DOMINICAN REPUBLIC (2019)

Ecuador_small  ECUADOR (2018)

El Salvador_small  EL SALVADOR (2021)

Guatemala_small  GUATEMALA (2020)

Honduras_small  HONDURAS (2020)

  MEXICO (2021)

  PANAMA (2018)

Paraguay_small  PARAGUAY (2018)

Peru_small  PERU (2019)

Uruguay_small  URUGUAY (2018)


» Punta del Este Declaration (english/español)

» Tax Tranparency in Latin America 2021 (12 July 2021)

» Statement of outcomes of the 5th annual meeting of the Punta del Este Declaration Initiative (16 November 2021)

» Statement of outcomes of the 4th annual meeting of the Punta del Este Declaration Initiative (13 July 2021)

» Statement of outcomes of the 3rd annual meeting of the Punta del Este Declaration Initiative (13 November 2020) 

» Statement of the participants to the Punta Del Este Declaration Ministerial Breakfast (26 November 2019)

» Latin American Ministers launch regional initiative to combat tax evasion and corruption (20 November 2018)


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