Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the most important multilateral body for promoting tax transparency and information exchange. It operates under the auspices of the OECD but is open to non-OECD members and today counts 172 member jurisdictions (as of December 2025).

The Global Forum monitors the implementation of internationally agreed standards for Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI/CRS) through a robust system of peer reviews. Review outcomes are publicly published and can have significant reputational and political consequences for assessed jurisdictions.

The Global Forum was originally founded in 2000 as an informal OECD body to coordinate work on harmful tax practices and information exchange. In 2009, at the height of the global financial crisis and under G20 pressure, the Forum was fundamentally reformed and expanded.

• 2000: Founded as an informal OECD forum
• 2009: Comprehensive reform; opening to non-OECD members; introduction of peer review mechanism
• 2010–2016: Phase 1 and Phase 2 peer reviews on Exchange of Information on Request (EOIR)
• 2016 onwards: Integration of AEOI/CRS monitoring into the Global Forum's mandate
• 2016 onwards: New round of EOIR peer reviews (Second Round, Phase 1 and 2 combined)
• 2022 onwards: Publication of the Crypto-Asset Reporting Framework (CARF) in October 2022; integration into monitoring scope from 2023

The Global Forum exercises its supervisory function over all member jurisdictions, assessing in particular:

• Legal framework (Desk Review): Existence of adequate legal bases for information exchange
• Practical implementation (In-depth Review): Effective application of standards in practice
• EOIR standard: Availability of ownership, accounting and banking data; tax authority access; exchange readiness
• AEOI standard: Implementation of the CRS; quality of reported data; data protection mechanisms
• Rating scale: Compliant / Largely Compliant / Partially Compliant / Non-Compliant

• Membership: Accession to the Global Forum and commitment to implementing agreed standards
• Peer review participation: Jurisdictions must actively participate in peer reviews and respond to questionnaires
• Action plan: In the event of a negative rating, an action plan to remedy deficiencies must be prepared and implemented
• TIEA/DTC network: Jurisdictions should build an adequate network of information exchange agreements
• Register maintenance: Transparent registers for beneficial owners of companies and trusts
• Consequences: Negative ratings can lead to inclusion in OECD/G20 grey or blacklists

4 corrections:
- CARF date in history incorrect (2021 instead of 2022)
- CARF date in key_dates incorrect (2022-01-01 instead of October 2022)
- Second Round Reviews: Incorrect start year and inaccurate description
- Official URL outdated — OECD 403
2 updates:
- Membership count imprecise — currently 172 jurisdictions
- last_amended outdated — latest mandate change 2024/2025
1 clarification.