Global Forum, OECD and CREDAF organise a workshop on beneficial ownership for tax auditors

04/12/2023 - The Global Forum Secretariat, in collaboration with the Cercle de Réflexion et d'Échange des Dirigeants des Administrations Fiscales (CREDAF) and the OECD Centre for Tax Policy and Administration, organised a training workshop entitled "Beneficial owners: Issues, challenges and detection strategies for tax auditors" from 28 to 30 November 2023. The event brought together 167 tax auditors from 14 French-speaking countries in an interactive virtual format (Algeria, Benin, Burkina Faso, Burundi, Cambodia, Canada, Côte d'Ivoire, France, Gabon, Haiti, Madagascar, Morocco, Togo and Tunisia).

The event offered a comprehensive approach to the issue of beneficial ownership, covering both theoretical and practical aspects. Topics covered included defining the notion of beneficial owner, exploring diverse legal structures, strategies for identifying beneficial owners behind complex entities, and the crucial importance of international cooperation in accessing relevant information. The course was designed to equip tax auditors with the essential skills needed to decipher complex structures and conduct effective cross-border exchanges of information, key elements in the fight against tax fraud.

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The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of financial account information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels. The delivery of the Global Forum’s capacity-building programme, including this joint workshop, is only made possible thanks to the financial support and the trust of its generous donor partners.

The Global Forum capacity-building programme is supported by the following development partners:

For more information, please contact gftaxcooperation@oecd.org.