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

• Transparency and Exchange of Information for Tax Purposes (10th anniversary report) - 2019 | version française
  
  
• Impact of the Global Forum 2009-2019 (10th anniversary flyer) | version française
  
  
• Plenary meetings: Statements of outcomes
  
  
• Progress reports to the G20

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Automatic Exchange of Information (AEOI)

• AEOI implementation report 2019 | version française
  
  
• Status of commitments
  
  
• Exchanges that took place in 2018 and 2019 under the AEOI Standard
  
  
• Plan of action for developing countries participation in AEOI | version française
  
  
• Implementation Handbook (2nd edition) | deutschsprachige Fassung
  
  
• Terms of reference for AEOI reviews
  
  
• Terms of reference for the Confidentiality and Data Safeguards Assessments
  
  
• 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 2016-2023 (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
  
  
• The Handbook contains:
  • the key documents for the conduct of the EOIR reviews: Terms of reference, Methodology, Note on assessment criteria
  • the main authoritative sources of the internationally agreed standard: the 2002 Model Agreement on exchange of information on tax matters and its commentary, Article 26 of the OECD Model Tax Convention and its Commentary, the JAHGA report on availability and reliability of accounting information
  • Beneficial ownership: FATF Recommendations and guidance
    
    
• 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

• Exchange of information working manual
  
  
• 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
  
  
• Tax Transparency in Africa 2020 - Africa Initiative Progress Report 2019 | version française

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Additional resources and archive (A-Z)

• AEOI implementation report 2017 | version française
  
  
• AEOI implementation report 2018 | version française
  
  
• Base Erosion and Profit Shifting (BEPS)
  
  
• 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)
  
  
• 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 2018 | 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

• 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