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.
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.
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