Global Forum e-learning courses

GLOBAL FORUM E-LEARNING COURSES

• Global Forum: Exchange of Information as a Tool to Combat Tax Evasion (2019) - available in English, French and Spanish
  
  
• Beneficial Ownership, with the Asian Development Bank (2020) - available in English, French and Spanish
  
  
• Exchange of Information on Request (2020) - available in English, French and Spanish
  
  
• Confidentiality and data safeguards assessment process (2021) - available in English, French and Spanish
  
  
• Confidentiality and data safeguards requirements (2021) - available in English, French and Spanish

• Automatic Exchange of Information (2022) - available in English, French and Spanish
  
  
• Understanding Information Security Management Framework (2022) - available in English (French and Spanish to follow shortly)
  
  
• Introduction to the Common Transmission System (CTS) (2023) - available in English, French and Spanish
  
  
• Understanding Information Security Management Documentation (2023) - available in English, French and Spanish

GLOBAL FORUM WORKSHOPS

AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION (AEOI)

• Effective use of AEOI data, October 2021 - English, French and Spanish
  
  
  • Effective Use of AEOI data - Day 1 - The first day of the workshop covers the treatment of the data (cleansing and parsing) and the matching to domestic taxpayers. The different matching possibilities are presented (automatic, fuzzy, manual), as well as what to do with unmatched data.
    
    
  • Effective Use of AEOI data - Day 2 - The second day of the workshop covers the risk analysis to implement and the multi-pronged approach to consider in order to fine-tune the effective use of AEOI data according to the jurisdictions' different administrative frameworks or tax compliance strategies.

• CRS Model Administrative Compliance Strategy: Experience-sharing event, February 2023 - English only
  
  
  • CRS Model Administrative Compliance Strategy: CRS risk assessment - The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One important element of the strategy is to assess the risks. Following a short presentation of the strategy by the Secretariat, experts from Indonesia, Mauritius and Spain shared their experience in CRS risk assessment.
    
    
  • CRS Model Administrative Compliance Strategy: Co-operation with exchange partners - The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One component of this strategy is to ensure co-operation with exchange partners. Experts from Germany, Hong Kong and Luxembourg shared their experience in co-operating with CRS exchange partners, particularly, managing Section 4 Notifications. The Secretariat also presented a CRS Notifications Tracking Tool and its Glossary which are available on demand to jurisdictions.

• CRS Model Administrative Compliance Strategy: Methodology and Tools for Risk Assessment, May 2023 - English only
  
  
  • The Global Forum Secretariat developed a Model Administrative Compliance Strategy to support the effective implementation of the Common Reporting Standard (CRS). One important element of the strategy is to assess the risks. Jurisdictions can use the Methodology for implementation of the risk-based approach to CRS administrative compliance and two risk matrices to develop or improve their own risk assessment approach. These tools are available on request (gftaxcooperation@oecd.org).

• CRS Administrative Compliance Strategy: Model Manual on CRS Compliance Audits, February 2024 – English, French and Spanish 
  
  
  • The Model Administrative Compliance Strategy was developed to support the effective implementation of the Common Reporting Standard (CRS). One component of this strategy is to verify that Reporting Financial Institutions comply with their reporting, due diligence and record-keeping obligations. The Global Forum Secretariat presented the Model Manual on CRS Compliance Audits to support its members in ensuring compliance of Reporting Financial Institutions which is available to tax authorities upon request. This presentation was followed by the presentations of experts from Liechtenstein, Mauritius, Qatar and the United Arab Emirates who shared their experiences in conducting CRS Audits.

INFORMATION SECURITY MANAGEMENT (ISM)

• Secure perimeter guidance for automatic exchange of information, June 2023 – English and French
  
  
  • Guidance for implementation of a secure perimeter for AEOI purposes – a tactical approach on confidentiality and data safeguards for developing countries - The guidance includes advice on setting up an AEOI secure perimeter and its information security management framework; the components of a secure perimeter; getting started with AEOI post-implementation; and technical annexes covering a perimeter’s scope documentation, and an example of minimum technical implementation of an IT system for a secure perimeter. It is available on request in English, French and Spanish (gftaxcooperation@oecd.org).

• Information Security Management Day 2023, October 2023 - English, French and Spanish
  
  
  • Part 1: Governance of information security in tax administrations - The first session of the event covers the topics of information security governance, with presentations from jurisdictions who have implemented three difference approaches.
    
    
  • Part 2: Current cyber‑security risks and the use of monitoring to manage them - The second session of the event delves into cyber‑security risks and threats. The panellists are presenting their specific approaches for ransomware, insider threat and disclosure of information.
    
    
  • Part 3: Establishing a secure perimeter for AEOI operations as a starting point for engaging in automatic exchanges - the third session looks into implementation of secure perimeter for AEOI purposes, and how it was implemented by three different jurisdictions of varying size.
    
    
  • Part 4: Secure arrangements for remote work - The fourth session covers topics relevant for ensuring secure remote work, looking into controls for securing mobile devices including personally owned devices, and how to deal with vulnerabilities and risks related to remote work in their tax administrations.