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: Guatemala ratifies the Convention on Mutual Administrative A...

Guatemala ratifies the Convention on Mutual Administrative Assistance in Tax Matters

9 Jun 2017

The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala’s instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") with the OECD’s Secretary-General, Angel Gurría, therewith underlining his country’s strong commitment to greater transparency and international co-operation in tax matters.