Key publications and documents

 

This page provides you with an overview of our key publications, handbooks, manuals, standards, toolkits and other documents on transparency and exchange of information:

Annual report, plenary meetings and reports to the G20

• 2020 Global Forum Annual Report: Tax Transparency and Exchange of Information in Times of COVID-19 | version française
  
  
• Plenary meetings: Statements of outcomes
  
  
• Progress reports to the G20

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Automatic Exchange of Information (AEOI)

• Peer Review of the Automatic Exchange of Financial Account Information 2020
  
  
• Status of commitments
  
  
• Exchanges that took place in 2018 and 2019 under the AEOI Standard
  
  
• Implementation Handbook (2nd edition) | deutschsprachige Fassung
  
  
• Terms of reference for AEOI reviews | version française
  
  
• Terms of reference for the Confidentiality and Data Safeguards Assessments | version française
  
  
• Standard for Automatic Exchange of Financial Account Information in Tax Matters (2nd edition) | version française | versión en español | deutschsprachige Fassung
  

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Exchange of Information on Request (EOIR)

• Schedule of reviews 2016-2024 (covering all members of the Global Forum as well as relevant non-members) | version française
  
  
• Handbook for peer reviews 2016-2020 (3rd edition) | version française | versión en español
  
  
• Amended Methodology for Round 2 peer reviews (adopted by the Global Forum plenary on 11 December 2020)
  
  
• Compliance ratings following peer reviews against the standard of EOIR
  
  
• Access all peer review reports published to date

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Capacity building and technical assistance

• A Beneficial Ownership Implementation Toolkit | version française | versión en español
  
  
• A Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in Tax Matters | version française | versión en español
  
  
• Confidentiality and Information Security Management Toolkit | version française | versión en español
  
  
• Establishing and Running an Effective Exchange of Information Function: A joint Global Forum and ATAF Toolkit | version française | versión en español
  
  
• Model Manual on Exchange of Information for Tax Purposes
  
  
• Keeping it Safe - Joint OECD/Global Forum Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes
  
  
• Keeping It Safe - The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes
  
  
• Plan of action for developing countries participation in AEOI | version française
  
  
• 2021 Global Forum Capacity Building Report | version française
  
  
• Tax Transparency in Africa 2021 - Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Latin America 2021: Punta del Este Declaration Progress Report | versión en español
  
  
• Tax and Development Case Studies

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Additional resources and archive (A-Z)

• AEOI implementation report 2017 | version française
  
  
• AEOI implementation report 2018 | version française
  
  
• AEOI implementation report 2019 | version française
  
  
• Base Erosion and Profit Shifting (BEPS) (website)
  
  
• Convention on Mutual Administrative Assistance in Tax Matters | version française
  
  
• Convention on Mutual Administrative Assistance in Tax Matters: Participating jurisdictions
  
  
• Harmful Tax Competition: An Emerging Global Issue (1998)
  
  
• Financial Action Task Force (FATF) | version française (GAFI) (website)
  
  
• Implementing the Tax Transparency Standards - A Handbook for Assessors and Jurisdictions (2nd edition)
  
  
• Improving Access to Bank Information for Tax Purposes
  
  
• Model agreement on exchange of information in tax matters (Model TIEAs)
  
  
• Model protocol to the tax information exchange agreements (TIEAs)
  
  
• Tax Co-operation 2010: Towards a Level Playing Field
  
  
• Tax Transparency in Africa 2019 - Africa Initiative Report | version française
  
  
• Tax Transparency in Africa 2020 - Africa Initiative Progress Report | version française
  
  
• Tax Transparency - Report on progress 2016 | version française | versión en español
  
  
• Tax Transparency - Report on progress 2017 | version française
  
  
• Tax Transparency - Report on progress 2018 | version française
  
  
• Transparency and Exchange of Information for Tax Purposes (10th anniversary report) - 2019 | version française
  
  
• The OECD's Project on Harmful Tax Practices: 2006 Update on Progress, 2004 Progress Report, 2001 Progress Report, Consolidated Application Note
  
  
• Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices (2000)
  
  
• Update on Volontary Disclosure Programmes: A Pathway to Tax Compliance