Global Forum on Transparency and Exchange of Information for Tax Purposes

Punta del Este Declaration - A call to strengthen action against tax evasion and corruption



6th meeting of the Punta del Este Declaration, 3-4 May 2022, San José, Costa Rica.

In November 2018, ministers and deputy ministers of Latin American countries met on the margin of the Global Forum plenary meeting held in Punta del Este, Uruguay, to discuss how to use exchange of information to fight tax fraud and corruption. As a conclusion of the meeting, the Punta del Este Declaration was signed. Signatories agreed to lead by example in tackling illicit financial flows through increased international tax co-operation. As a result, concrete steps to tackle tax evasion and other financial crimes were included in the Declaration, such as: 


In November 2019, a ministerial meeting hosted by the Secretary General of the OECD was held in advance of the Global Forum 10th anniversary plenary meeting. It marked the first anniversary of the Declaration and provided ministers as well as high-level officials from signatory jurisdictions with an opportunity to reflect on progress made since the adoption of the Declaration, present their National Action Plans to implement the commitments in the Declaration, and discuss next steps for closer regional co-operation to increase tax transparency and tackle tax evasion. Participants agreed to hold a high-level meeting in the second half of 2020 at which they would report back on the actions contained in their National Action Plans and explore further how to implement the objectives of the Declaration.

In July 2021, the first edition of the progress report Tax Tranparency in Latin America was published. The report, the first of its kind dedicated to the issue of tax transparency in Latin America, is a key output of the Punta del Este Declaration. It will be published annually to inform decision makers and citizens on where the region stands, and the concrete progress made by Latin American countries on tax transparency. 

Ms Priscilla Zamora Rojas
, Vice-minister of Revenue, Ministry of Finance of Costa Rica, currently chairs the Latin America Initiative and Mr Oscar Orué, Vice-minister of Taxation, Undersecretariat of State for Taxation, Paraguay, serves as co-chair.



» Punta del Este Declaration (english/español)

» Statement of outcomes of the 7th meeting of the Punta del Este Declaration Initiative (November 2022)

» Statement of outcomes of the 6th meeting of the Punta del Este Declaration Initiative (May 2022)

» Tax Transparency in Latin America 2022 (May 2022)

» Statement of outcomes of the 5th meeting of the Punta del Este Declaration Initiative (November 2021)

» Tax Transparency in Latin America 2021 (July 2021)

» Statement of outcomes of the 4th meeting of the Punta del Este Declaration Initiative (July 2021)

» Statement of outcomes of the 3rd meeting of the Punta del Este Declaration Initiative (November 2020) 

» Statement of the participants to the Punta Del Este Declaration Ministerial Breakfast (November 2019)

» Latin American Ministers launch regional initiative to combat tax evasion and corruption (November 2018)


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