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English
21/02/2024 – Having developed a Model Administrative Compliance Strategy to assist member jurisdictions in developing, improving and implementing their own administrative compliance strategy to ensure the effectiveness of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI), the Global Forum Secretariat launched today a Model Manual for CRS Compliance Audits, that jurisdictions can reference to when developing, improving or implementing their own procedures and methodologies for conducting CRS compliance audits.
The Model Manual was launched in a virtual event attended by 433 delegates from 105 jurisdictions. Experts from Liechtenstein, Mauritius, Qatar and the United Arab Emirates shared practical experiences on this topic. It is available on demand to all interested jurisdictions in English, French and Spanish.
As part of its Strategy to unleash the potential of the AEOI for developing countries, the Global Forum Secretariat has been developing toolkits and e-learning courses to facilitate the implementation of the automatic exchange. The new Model Manual, together with the Model Administrative Compliance Strategy developed in 2022, the CRS Notifications Tracking tool and the Methodology for the implementation of the risk-based approach developed in 2023, complements the Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information developed in 2021.
» Browse all documents available to tax authorities upon request
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 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 Global Forum capacity-building programme is supported by the following development partners:
For more information, please contact gftaxcooperation@oecd.org.
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