Exchange of information

Global Forum members’ Competent Authorities exchange on their practices and experiences


01/07/2022 - The 9th Competent Authorities meeting was held virtually on 30 June and 1 July 2022. The event brought together 355 participants from 106 jurisdictions.

Discussions covered the implementation of both the exchange of information on request (EOIR) and the automatic exchange of financial account information (AEOI) standards. Competent Authorities exchanged on specific practical matters related to EOIR, such as the translation of the answers provided, the feedback on the usefulness of the answers received and the sending of status update in the case of delayed answer, as well as the impact of court cases on the EOI process. The meeting also provided for the opportunity to explore more advanced forms of international co-operation, such as simultaneous tax examination.

Communication between Competent Authorities was a key topic, through presentations and discussions of the tools available, and the expected improvements to the EOIR exchange channels via the Common Transmission System.

The Global Forum Secretariat also updated participants on the tools developed for capacity-building purposes and available to Competent Authorities, with a specific focus on the Model Manual on Exchange of Information for Tax Purposes.

The meeting was the opportunity to disclose details on the pilot project on wider use of treaty-exchanged information developed in the context of the Punta del Este Declaration. The feedback from participants was positive, and Argentina and Costa Rica announced that they would engage in this pilot project. The Secretariat also presented the newly developed Model administrative compliance strategy for AEOI implementation.

Despite the virtual format, discussions and the sharing of experiences between Competent Authorities proved very fruitful.

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.

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