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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: Competent Authorities discuss ways to improve cooperation on...

Competent Authorities discuss ways to improve cooperation on exchange of tax information

7 Jun 2013

The Global Forum on Transparency and Exchange of Information held its 2nd meeting of the Competent Authorities in Amsterdam on 30-31 May 2013. This important event kindly hosted by the Netherlands was attended by 174 delegates from 77 jurisdictions. The meeting was primarily designed for Global Forum member jurisdictions’ officials who are engaged in EOI for tax purposes.

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