Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum on Transparency and Exchange of Information for Tax Purposes endorses the objectives of the Addis Tax Initiative (ATI) and has joined the ATI as a supporting organisation.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework with over 162 OECD and non-OECD countries cooperating to improve tax transparency and information sharing. The Global Forum operates as a peer review body allowing its members to review each other’s effectiveness in implementing the international standards on transparency and the exchange of information for tax purposes. The Global Forum also provides technical assistance programmes to its partners from developing countries to ensure they benefit from increased tax transparency and international cooperation.

The Forum promotes the implementation of two internationally agreed standards on exchange of information for tax purposes: the standard on Exchange of Information on Request (EOIR) and the standard on Automatic Exchange of Information (AEOI). The members of the Forum commit to at least implement EOIR.

This report summarises the work of the Forum since 2009 when the G20 Leaders declared that “the era of banking secrecy is over”. In 2015, the OECD partnered with the International Tax Compact (ITC) to publish a discussion paper on “Examples of Successful DRM Reforms and the Role of International Co-operation” adding to the evidence base of successful tax reforms by governments in developing countries where international support has helped.