30-August-2021
English
Ukraine has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by Prime Minister of Ukraine, Mr Denys Shmyhal, makes Ukraine the 118th Global Forum member to commit to start AEOI by a specific date.
2-October-2020
English
The Africa Initiative’s 8th annual meeting brought together more than 150 participants from 27 African countries and 20 organisations. Representatives reflected on current challenges faced by administrations and highlighted the importance of exchange of information (EOI) and other forms of administrative co-operation in supporting domestic resource mobilisation in these challenging times.
19-March-2020
English
Comprised of 34 Global Forum members, the Automatic Exchange of Information Peer Review Group (APRG) held its first meeting on 16-18 March 2020 to discuss key issues in ensuring that jurisdictions are putting in place what is required to deliver an effective AEOI Standard, as well as how the recent developments in relation to Covid-19 might impact expectations.
4-March-2020
English
Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.
2-September-2019
English
Ecuador and Serbia have deposited their instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters therewith underlining their strong commitment to join international efforts against tax evasion and avoidance. The Convention will enter into force on 1 December 2019 for Ecuador and Serbia.
27-June-2019
English
In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.
10-December-2018
English
The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates.
30-November-2018
English, PDF, 1,440kb
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
29-November-2018
English
The Convention will enter into force for Jamaica on 1 March 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.
22-November-2018
English
The Global Forum held its annual meeting in Uruguay on 20-22 November, bringing together 220 delegates from 84 jurisdictions and 12 International organisations to strengthen further the international community’s fight against tax evasion. The meeting marked the widespread rollout of automatic exchange of financial account of information.