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Who we are and what we do


The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work on transparency and exchange of information for tax purposes has been carried out by both OECD and non-OECD economies since 2000. Since its restructuring in 2009, the Global Forum has become the key international body working on the implementation of the international standards on tax transparency. The Global Forum ensures that these high standards of transparency and exchange of information for tax purposes are in place around the world through its monitoring and peer review activities. In order to ensure a worldwide participation in the benefits of increased tax transparency and international co-operation and in order to ensure that developing countries benefit from the new tax transparent environment, the Global Forum has a technical assistance programme for its members.

There are two internationally agreed standards on exchange of information for tax purposes:

» Exchange of Information on Request (EOIR)

» Automatic Exchange of Information (AEOI)

The Global Forum currently has 161 members participating on an equal footing, together with 19 observers. All member jurisdictions have committed to implementing the international standard on EOIR. The Global Forum conducts rigorous assessments of compliance with this standard, according to the elements set out in its Terms of Reference. In addition, over 100 countries and jurisdictions have committed to implementing the new standard on AEOI. Work is currently underway to implement this Standard, with the first exchanges occurring on a very ambitious timeline of 2017 and 2018. The implementation of these international standards significantly contributes to the fight against tax evasion, as well as achieving greater international co-operation and enhanced transparency of corporate bodies, arrangements and financial information.

» Global Forum members and observers

» Read our 10th anniversary report | version française


Watch our video: Implementing tax transparency standards to fight offshore tax evasion


Structure

Global Forum Secretariat

The Global Forum has a self-standing dedicated Secretariat, based in the OECD’s Centre for Tax Policy and Administration, in Paris, France. The Head of the Global Forum Secretariat is Ms Zayda Manatta from Brazil.

As its membership has expanded, the Secretariat has also expanded and currently includes around 40 members of staff from around 20 member jurisdictions that speak over 10 languages. They come from a variety of backgrounds including from national finance ministries, tax administrations, legal and advisory firms and academia.

 

Global Forum plenary

The Global Forum plenary (i.e. including all of its members) is the sole decision-making body of the Global Forum. The Chair of the Global Forum is Spain (Ms Maria José Garde). In order to facilitate its work, the Global Forum has established three subsidiary groups focusing on different aspects of the Global Forum’s work, all of which report back to the Global Forum including with any proposals for adoption by the Global Forum.

» Plenary meetings: Statements of outcomes

» Global Forum members and observers

 

Steering Group

The Steering Group prepares and guides the future work of the Global Forum. The Steering Group is composed of the Chair (Spain, Ms Maria José Garde, Chair) and the Vice-Chairs of the Global Forum (Barbados, Italy and Japan), along with 15 other members. The Steering Group also includes the Chair of the Peer Review Group (Ms. Huey Min Chia-Tern from Singapore) and the Chair of the AEOI Group (Mr David Pitaro from Italy).

» Composition of the Steering Group

 

Peer Review Group (PRG Group)

The Peer Review Group (PRG) overseas the Global Forum’s peer reviews in relation to the EOIR Standard. It consists of 30 members of the Global Forum. The PRG is currently chaired by Singapore (Ms Huey Min Chia-Tern), assisted by four Vice-Chairs (the Cayman Islands, India, the United Kingdom and the United States). The PRG meets three to four times a year, discusses and approves the peer review reports and proposals on other matters related to the review of the EOIR Standard, which are then submitted for adoption by the Global Forum.

» Composition of the PRG Group

» Schedule of reviews for 2016-2023

» Overview table of the ratings for all jurisdictions

 

Automatic Exchange of Information Group (AEOI Group)

The Automatic Exchange of Information Working Group (the AEOI Group) was established to take forward the Global Forum’s work on AEOI. This included promoting and monitoring its implementation, assessing key aspects to the implementation of the standard and helping developing countries to benefit from it. It is chaired by Italy (David Pitaro). It is an open group and its membership currently comprises more than 85 jurisdictions and two observers. The AEOI Group holds three or four meetings a year and reports to the Global Forum. Its mandate is due to expire at the end of 2018 and the Global Forum is currently considering the most appropriate organisational structure to take forward its future work on AEOI.

» Composition of the AEOI Group

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