Global Forum on Transparency and Exchange of Information for Tax Purposes

Explore key Global Forum publications, guidances (handbooks, manuals and toolkits), references (standards and terms of reference), statements of outcomes and other important documents on transparency and exchange of information for tax purposes.

The Global Forum Secretariat regularly develops new e-learning courses and virtual classes offering government tax officials the necessary training to tackle today’s most pressing challenges in international taxation. 

The Global Forum monitors and peer reviews the implementation of the international standard on transparency and exchange of information on request (EOIR) and rates jurisdictions' compliance. More than 130 jurisdictions have been fully reviewed in the second round of reviews since 2016. 

The Global Forum has reviewed the legal frameworks of more than 100 jurisdictions committed to the automatic exchange. First reviews on the effectiveness of implementation of the standard in practice have been published in 2022. 

Discover key information and tools to support the effective implementation of the standard for automatic exchange of financial account information, including jurisdiction-specific details on the Common Reporting Standard (CRS), tax identification numbers (TINs) and tax residency.

All OECD legal instruments are available in an online compendium, along with the list of Global Forum members that adhere to them.