Key publications and documents

 

This page provides you with a complete overview of our key publications, guidance materials (handbooks, manuals and toolkits), references (methodology, standards and terms of reference) and other important resources on transparency and exchange of information for tax purposes. Content is arranged by workstreams to facilitate quick access to resources on automatic exchange of information (AEOI), exchange of information on request (EOIR) or capacity building and technical assistance.

» Browse the additional resources section for more information

 

LATEST PROGRESS REPORTS AND PEER REVIEWS

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GLOBAL FORUM ANNUAL REPORT, REPORTS TO THE G20 AND PLENARY MEETINGS' CONCLUSIONS

• 2023 Global Forum annual report | Rapport annuel du Forum mondial 2023 | Informe anual del Foro Global 2023 LATEST EDITION

• Access all Global Forum annual reports since 2011
  
  
• Progress reports to the G20

• Plenary meetings: Statements of outcomes

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AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION (AEOI)

AEOI commitments and exchanges

• Status of commitments | version française JANUARY 2024 UPDATE
  
  
• Exchanges that took place in 2018-2023 | version française NOVEMBER 2023 UPDATE

Reference documents

• AEOI Implementation Handbook | deutschsprachige Fassung
  
  
• Standard for Automatic Exchange of Financial Account Information in Tax Matters | version française | versión en español | deutschsprachige Fassung
  
  
• International Standards for Automatic Exchange of Information in Tax Matters - Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard | version française

• Terms of reference for AEOI reviews | version française
  
  
• Terms of reference for the Confidentiality and Data Safeguards Assessments | version française

Ratings

• Compliance ratings following peer reviews against the AEOI standard | version française

Reports

• Peer Review of the Automatic Exchange of Financial Account Information 2023 Update | version française LATEST EDITION
  
  
• Peer Review of the Automatic Exchange of Financial Account Information 2022 | version française
  
  
• Peer Review of the Automatic Exchange of Financial Account Information 2021 
  
  
• Peer Review of the Automatic Exchange of Financial Account Information 2020
  
  
• AEOI implementation report 2019 | version française
  
  
• AEOI implementation report 2018 | version française
  
  
• AEOI implementation report 2017 | version française

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EXCHANGE OF INFORMATION ON REQUEST (EOIR)

Documentation

• Schedule of EOIR peer reviews | version française APRIL 2024 UPDATE

• Handbook for Peer Reviews on Transparency and Exchange of Information on Request - Second Round (2023) | version française (2023) | versión en español (2017)
  
  
• The FATF Recommendations - International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation | version française
  
  
• FATF Methodology for Assessing Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems | version française
  
  
• FATF Guidance on Transparency and Beneficial Ownership

Ratings

• Compliance ratings following peer reviews against the standard of EOIR | version française

Reports

• Access all EOIR peer review reports published to date

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CAPACITY BUILDING AND TECHNICAL ASSISTANCE

Strategic documents

• Update on the Implementation of the 2021 Strategy on Unleashing the Potential of Automatic Exchange of Information for Developing Countries (2023) | version française
  
  
• Facilitating the Use of Treaty-Exchanged Tax Information for Non-Tax Purposes (2023) | version française

• Unleashing the Potential of Automatic Exchange of Information for Developing Countries (2021) | version française

• Capacity Building: A new Strategy for the Widest Impact (2020) | version française

Brochures

• Global Forum's capacity-building programme - Key figures 2011-2023 | version française
  
  
• Global Forum’s multilingual capacity-building knowledge tools | version française | versión en español
  
  
• Train the Trainer programme | version française | versión en español
  
  
• Women Leaders in Tax Transparency - 2024 programme

• A Beneficial Ownership Implementation Toolkit (2019) | version française | versión en español

• Building Effective Beneficial Ownership Frameworks - A joint Global Forum and IDB Toolkit (2021) | version française | versión en español | النسخة العربية
  
  
• Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information (2021) | version française | versión en español | النسخة العربية
  
  
• A Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in Tax Matters (2020) | version française | versión en español
  
  
• A Toolkit for Establishing a Function for Cross‑Border Assistance in the Recovery of Tax Claims (2023) | version française | versión en español
  
  
• Confidentiality and Information Security Management Toolkit (2020) | version française | versión en español
  
  
• Establishing and Running an Effective Exchange of Information Function - A joint Global Forum and ATAF Toolkit (2020) | version française | versión en español | النسخة العربية
  
  
• Model Manual on Exchange of Information for Tax Purposes (2021) | version française | versión en español | versão em português | النسخة العربية
   
• CIAT Manual for the Control of International Tax Planning: Chapter 5.3: International Cooperation (2022) | versión en español
  
  
• Keeping it Safe - Joint OECD/Global Forum Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes (2012)
  
  
• Keeping It Safe - The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes (2012) | version française | versión en español
  
  
• Documents available to tax authorities upon request | version française

Reports

• 2024 Global Forum Capacity Building Report | version française LATEST EDITION

• 2023 Global Forum Capacity Building Report | version française
  
  
• 2022 Global Forum Capacity Building Report | version française
  
  
• 2021 Global Forum Capacity Building Report | version française
  
  
• Tax Transparency in Africa 2023: Africa Initiative Progress Report | version française LATEST EDITION
  
  
• Tax Transparency in Africa 2022: Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Africa 2021: Africa Initiative Progress Report | version française

• Tax Transparency in Africa 2020: Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Africa 2019: Africa Initiative Progress Report | version française
  
  
• Tax Transparency in Asia 2023: Asia Initiative Progress Report FIRST EDITION
  
  
• Tax Transparency in Latin America 2023: Punta del Este Declaration Progress Report | versión en español LATEST EDITION
  
  
• Tax Transparency in Latin America 2022: Punta del Este Declaration Progress Report | versión en español
  
  
• Tax Transparency in Latin America 2021: Punta del Este Declaration Progress Report | versión en español
  
  
• Tax and Development Case Studies

Special programmes

• Train the Trainer - Building a sustainable EOI capacity within tax administrations | version française
  
  
• Women Leaders in Tax Transparency - Building a network of women officials championing tax transparency in their tax administrations | version française

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ADDITIONAL RESOURCES AND ARCHIVE

• Automatic Exchange of Information: A Roadmap for Developing Country Participation (2014) | version française

• Base Erosion and Profit Shifting (BEPS) [website]

• Convention on Mutual Administrative Assistance in Tax Matters | version française
  
  
• Convention on Mutual Administrative Assistance in Tax Matters: Participating jurisdictions
  
  
• Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (2022)
  
  
• Enabling Effective Exchange of Information: Availability and Reliability Standard (The Joint Ad Hoc Group on Accounts (JAHGA) Report) | version française
  
  
• Exchange of Information Working Manual (2014)
  
  
• Harmful Tax Competition: An Emerging Global Issue (1998)
  
  
• Financial Action Task Force (FATF) | version française (GAFI) [website]
  
  
• Implementing the Tax Transparency Standards - A Handbook for Assessors and Jurisdictions (2nd edition)
  
  
• Improving Access to Bank Information for Tax Purposes
  
  
• Model agreement on exchange of information in tax matters (Model TIEAs)
  
  
• Model protocol to the tax information exchange agreements (TIEAs)
  
  
• Plan of action for developing countries participation in AEOI (2017) | version française
  
  
• The OECD's Project on Harmful Tax Practices: 2006 Update on Progress, 2004 Progress Report, 2001 Progress Report, Consolidated Application Note

• Towards Global Tax Co-operation - Progress in Identifying and Eliminating Harmful Tax Practices (2000)
  
  
• Update on Volontary Disclosure Programmes - A Pathway to Tax Compliance