Below is the list of key documents related to the Global Forum on Transparency and Exchange of Information for Tax Purposes
I. Automatic Exchange of Information
II. Exchange of Information on Request
EOI Working Manual (1 March 2014)
This Manual has been developed as a guide to the internal processes and procedures within the Exchange of Information (EOI) Unit of a tax administration, in so far as they concern exchange of information on request and spontaneous exchanges of information. The intention is that tax administrations new to exchange of information can adapt it for use.
This official document is the decision of the OECD Council renewing and revising the Mandate of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
G20 Leaders’ Statement: The Pittsburgh Summit (25 September 2009)
In a statement following their 24-25 September meeting in Pittsburgh, the G20 leaders reaffirmed their commitment to maintaining the momentum in dealing with tax havens, money laundering, proceeds of corruption, terrorist financing, and prudential standards.
178 delegates from over 70 jurisdictions and international organisations met on 1-2 September in Mexico to discuss progress made in implementing the international standards of transparency and exchange of information for tax purposes, as reflected in the Model Tax Information Exchange Agreement and Article 26 of the OECD and UN Model Tax Conventions, and how to respond to international calls to strengthen the work of the Global Forum. This report contains the outcomes of the meeting as well as a description of the next steps.