Key publications and documents

 

This page provides you with an complete overview of our key publications, guidance materials (handbooks, manuals and toolkits), references (methodology, standards and terms of reference) and other important resources on transparency and exchange of information for tax purposes. Content is arranged by work streams to facilitate quick access to resources on the automatic exchange of information (AEOI), the exchange of information on request (EOIR) or capacity building and technical assistance.

 

ANNUAL REPORTS, PLENARY MEETINGS' CONCLUSIONS AND REPORTS TO THE G20

• 2021 Global Forum Annual Report | version française | versión en español LATEST EDITION
  
  
• 2020 Global Forum Annual Report | version française
  
  
• 2019 Global Forum Annual Report (10th anniversary edition) | version française
  
  
• Access all Global Forum Annual Reports since 2006

• Plenary meetings: Statements of outcomes
  
  
• Progress reports to the G20

---

AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION (AEOI)

AEOI commitments and exchanges

• Status of commitments | version française MAY 2022 UPDATE
  
  
• Exchanges that took place in 2018-2021 | version française JULY 2022 UPDATE

Reference documents

• AEOI Implementation Handbook | deutschsprachige Fassung
  
  
• Standard for Automatic Exchange of Financial Account Information in Tax Matters | version française | versión en español | deutschsprachige Fassung

• Terms of reference for AEOI reviews | version française
  
  
• Terms of reference for the Confidentiality and Data Safeguards Assessments | version française

Reports

• Peer Review of the Automatic Exchange of Financial Account Information 2021 LATEST EDITION
  
  
• Peer Review of the Automatic Exchange of Financial Account Information 2020
  
  
• AEOI implementation report 2019 | version française
  
  
• AEOI implementation report 2018 | version française
  
  
• AEOI implementation report 2017 | version française

---

EXCHANGE OF INFORMATION ON REQUEST (EOIR)

Documentation

• Schedule of reviews for 2016-2025 | version française SEPTEMBER 2022 UPDATE

• Handbook for peer reviews 2016-2020 | version française | versión en español
  
  
  • Amended Methodology for Round 2 peer reviews | version française (adopted by the Global Forum plenary on 18 November 2021)
    
    
  • Amended Note on assessment criteria for Round 2 peer reviews | version française (adopted by the Global Forum plenary on 18 November 2021)

Ratings

• Compliance ratings following peer reviews against the standard of EOIR | version française

Reports

• Access all EOIR peer review reports

---

CAPACITY BUILDING AND TECHNICAL ASSISTANCE

Strategic documents

• Capacity Building: A new strategy for the widest impact | version française
  
  
• Key figures on capacity building, 2011-2021 | version française
  
  
• Unleashing the potential of automatic exchange of information for developing countries - 2021 Strategy | version française

Guidance materials

• A Beneficial Ownership Implementation Toolkit | version française | versión en español

• Building Effective Beneficial Ownership Frameworks - A joint Global Forum and IDB Toolkit | versión en español (available shortly in French)
  
  
• Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information (available shortly in French and Spanish)
  
  
• 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 | version française | versión en español | versão em português
  
  
• 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 | version française | versión en español
  
  
• Documents available to tax authorities upon request | version française

Reports

• 2022 Global Forum Capacity Building Report | version française LATEST EDITION
  
  
• 2021 Global Forum Capacity Building Report | version française
  
  
• Tax Transparency in Africa 2022: Africa Initiative Progress Report | version française LATEST EDITION
  
  
• Tax Transparency in Africa 2021: Africa Initiative Progress Report | version française

• Tax Transparency in Africa 2020: Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Africa 2019: Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Latin America 2022: Punta del Este Declaration Progress Report | versión en español LATEST EDITION
  
  
• Tax Transparency in Latin America 2021: Punta del Este Declaration Progress Report | versión en español
  
  
• Tax and Development Case Studies

Special programmes

• Train the Trainer - Building a sustainable EOI capacity within tax administrations | version française
  
  
• Women leaders in tax transparency - Building a network of women officials championing tax transparency in their tax administrations | version française

---

ADDITIONAL RESOURCES AND ARCHIVE

• Automatic Exchange of Information: A Roadmap for Developing Country Participation (2014) | 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
  
  
• Enabling Effective Exchange of Information: Availability and Reliability Standard (The Joint Ad Hoc Group on Accounts (JAHGA) Report) | version française
  
  
• 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)
  
  
• Plan of action for developing countries participation in AEOI (2017) | 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