Taxpayers expect governments to treat their personal data with the highest standards of care. The standards on exchange of information, including AEOI, therefore require countries to have laws that ensure the confidentiality and safeguarding of data, and require tax authorities to have information security management (ISM) arrangements that adhere to international good practice standards.
The Global Forum has put in place multilateral assessment processes that provide its members assurance that their information exchange partners continuously apply the standards. The Secretariat provides technical assistance to Global Forum members, where necessary, on a range of confidentiality and ISM topics to ensure that they fully meet the requirements.
Furthermore, in line with the Global Forum’s Plan of action for developing countries participation in AEOI, intensive support is available for developing country members, who can benefit from a pre-assessment of their ISM framework. An updated strategy was released in 2021: Unleashing the potential of automatic exchange of information for developing countries - 2021 Strategy. Pre-assessments allow to identify whether improvements are necessary and help developing country members implement realistic action plans to fully address AEOI requirements. Assistance with the other requirements of AEOI – legislation, treaties and administrative systems – is provided in parallel.
» Confidentiality and Information Security Management Toolkit
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