Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) ensures that the international standards regarding transparency and the exchange of information for tax purposes are complied with and are implemented in a uniform manner internationally.

The Global Forum examines compliance with administrative assistance standards by means of peer reviews. The peer reviews are conducted in two phases. In phase 1, an examination is conducted to check whether the necessary legal foundations are in place for the exchange of information in accordance with the international standard. Phase 2 examines the practical application of the exchange of information. After both phases have been concluded, an overall rating is awarded. Since 2010, the Global Forum has examined more than 100 states and territoriessince in terms of compliance with the OECD standard on the exchange of information upon request and awarded 101 ratings to states and territories that have completed their phase 2 review (by the end of July 2016).

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Last modification 31.01.2018

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