Global Forum on Transparency and Exchange of Information for Tax Purposes

Toolkit for Establishing and Running an Effective Exchange of Information Function


Establishing and Running an Effective Exchange of Information Function - A joint Global Forum and ATAF Toolkit

The exchange of information (EOI) unit plays a central role in the operation of EOI and more broadly in international tax co‑operation.

Jointly published by the Global Forum Secretariat and the African Tax Administration Forum, the toolkit is aimed at assisting countries in establishing or improving their EOI units’ operation. It underlines policy considerations and provides guidance on setting up and managing an effective EOI function in order to improve co-operation among tax administrations and better tackle tax evasion and other illicit financial flows.

It provides practical answers to the frequent questions asked by jurisdictions along the EOI journey.

» Download the toolkit | version française | versión en español (PDF)

» Read the press release

» Find out more about the Global Forum's capacity building activities


The toolkit provides jurisdictions with practical guidance in establishing and running their EOI function. It is based on best practices identified, especially during the Global Forum's peer reviews. It is therefore not prescriptive, but rather provides indications on the possible approaches, based on internationally accepted best practices.

The toolkit is not an end in itself. The ATAF and the Global Forum secretariats are available to complement the guidance contained in the toolkit by delivering tailored assistance to jurisdictions that need help in setting up or improving their EOI unit.


» Access more toolkits and training materials

» Read the Global Forum's peer review reports

» Find out more about ATAF

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