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The Exchange of Tax Information Portal is an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information. The Global Forum's peer review process examines both the legal and regulatory aspects of exchange (Phase 1 reviews) and the exchange of information in practice (Phase 2). The EOI Portal will track the development of these peer reviews, including changes that jurisdictions make in response to the Global Forum's recommendations.

News: The Global Forum welcomes Ivory Coast, Niger and Tanzania as...

The Global Forum welcomes Ivory Coast, Niger and Tanzania as new members

19 Feb 2015

The Ivory Coast, Niger and Tanzania have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes as its 124th, 125th and 126th members. As members, they have committed to implement the international standard of exchange of information on request and to participate in the Global Forum’s peer review process, which evaluates countries’ legal framework and practices for effective exchange of tax information.

http://www.oecd.org/tax/transparency/theglobalforumontaxtransparencywelcomesivorycoastnigerandtanzaniaasnewmembers.htm