Technical assistance and other capacity building activities

The Global Forum has always provided day-to-day assistance to its members to help them implement the international standards effectively. Over time, more and more developing countries have joined the Global Forum to benefit from transparency and exchange information for tax purposes to tackle offshore tax evasion and increase their revenues.

More than two-thirds of Global Forum members are now developing countries. The Global Forum has therefore developed a large scale technical assistance programme to ensure its developing country members can fully benefit from its standards. In delivering its programme, the Global Forum collaborates with many of its member jurisdictions and various international organisations and development agencies.


The technical assistance programme is aimed at helping jurisdictions implement the tax transparency standards, building capacities and a culture of exchange of information and ultimately generating revenues. There are a range of activities that include:

  • Induction programme for new members, which includes intensive medium-term mentoring and capacity building;

  • Trainings and the development and provision of tools to assist in the implementation of the standards;

  • Regional initiatives to promote tax transparency and the exchange of information for tax purposes in particular regions, working closely with relevant regional bodes; and

  • “À la carte” technical assistance tailored to the needs of the jurisdiction and focused on advanced transparency requirements such as beneficial ownership and AEOI.

The Global Forum also organises meetings of the Competent Authorities for exchange of information in tax matters. These meetings facilitate practical cooperation amongst all member jurisdictions with the sharing of best practices operationally and the strengthening of relationships amongst the individuals directly involved in operationalising the international standards.

The Global Forum works closely with many organisations and bodies in delivering technical assistance to its members around the world. Global Forum technical assistance projects are also directly supported by several countries and organisations.

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