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 expands as El Salvador, Mauritania, and Mor...

The Global Forum expands as El Salvador, Mauritania, and Morocco commit to the standard

21 Oct 2011

With El Salvador, Mauritania, and Morocco joining the Global Forum, now 105 member jurisdictions actively work toward effective exchange of tax information. Thanks to their participation in the works of the Global Forum, all jurisdictions benefit from the peer review process and will share the advantages of a fully transparent tax environment. Eleven new jurisdictions committed to the standard in 2011, showing the worldwide reach of Global Forum’s activities.