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  • 2-May-2022

    English

    Public comments received on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

    On 22 March 2022, interested parties were invited to provide comments on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard. The OECD is grateful to the commentators for their input and now publishes the public comments received.

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  • 25-April-2022

    English

    Assessing Tax Compliance and Illicit Financial Flows in South Africa

    Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa’s participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.
  • 12-April-2022

    English

    Global Forum publishes new peer review reports on the exchange of information on request for El Salvador and Gabon

    The Global Forum published today two new peer review reports on transparency and exchange of information on request (EOIR) for El Salvador and Gabon. The reports only cover the first phase of the assessment, analysing the jurisdictions’ legal and regulatory frameworks against the EOIR standard.

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  • 29-March-2022

    English

    OECD releases IT-format to support exchange of tax information on digital platform sellers

    Today, the OECD has released the standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms.

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  • 29-March-2022

    English, PDF, 2,577kb

    Model Rules for Reporting by Digital Platform Operators XML Schema: User Guide for Tax Administrations

    The Schema for exchanges by Digital Platforms User Guide is divided into logical sections based on the schema and provides information on specific data elements and any attributes that describe each data element.

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  • 22-March-2022

    English

    OECD seeks input on new tax transparency framework for crypto-assets and amendments to the Common Reporting Standard

    Today, the OECD released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets, as well as proposed amendments to the Common Reporting Standard (CRS) for the automatic exchange of financial account information between countries.

  • 9-March-2022

    English

    Botswana joins Yaoundé Declaration – 33 African countries now signatories

    On 4 March 2022, Botswana’s Minister of Finance and Economic Development, Hon. Peggy Serame, endorsed the Yaoundé Declaration, adding her country’s voice to this important regional initiative for tax transparency and exchange of information for tax purpose.

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  • 3-March-2022

    English

    Global Forum and Global Relations and Development division release course on the automatic exchange of financial account information

    The Global Forum Secretariat and the OECD Centre for Tax Policy and Administration’s Global Relations and Development division released a new course today to help tax officials better understand the Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS-AEOI)

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  • 1-March-2022

    English

    Global Forum launches new Train the Trainer regional programmes

    Following on the very successful 2021 pilot, the Global Forum Secretariat is launching new Train the Trainer (TtT) programmes for African, Asian and Latin American countries.

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  • 18-February-2022

    English

    Women leaders in tax transparency pilot programme starts with twenty-three registered participants

    The first meeting of the Women leaders in tax transparency programme took place on 17 and 18 February 2022. Twenty-three participants from 23 developing-country members of the Global Forum are participating in this first edition.

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