The Global Forum is the continuation of a forum which was created in the early 2000s in the context of the OECD’s work to address the risks to tax compliance posed by non-cooperative jurisdictions. The original members of the Global Forum consisted of OECD countries and jurisdictions that had agreed to implement transparency and exchange of information for tax purposes. The Global Forum was restructured in September 2009 in response to the G20 call to strengthen implementation of these standards.

The Global Forum now has 154 members on equal footing and is the premier international body for ensuring the implementation of the internationally agreed standards of transparency and exchange of information in the tax area. Through an in-depth peer review process, the restructured Global Forum monitors that its members fully implement the standard of transparency and exchange of information they have committed to implement. It also works to establish a level playing field, even among countries that have not joined the Global Forum. 

Key information:

• 11th Meeting of the Global Forum (Uruguay 2018)
• Global Forum Annual Report 2018 (aussi disponible en français)
• Automatic Exchange of Information: Implementation Report 2018 (aussi disponible en français)
• Terms of Reference for AEOI Reviews
• Plan of Action for Developing Countries Participation in AEOI (aussi disponible en français)
• Compliance ratings for jurisdictions on peer reviews on the standard of exchange of information on request
• Peer Review Reports
• Status of commitments for Automatic Exchange of Information
• Handbook for Peer Reviews 2016-2020 (pdf also available in French and Spanish)
• More about the Global Forum...