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The Global Forum engages in a range of activities to support its member jurisdictions in effectively implementing the international standards on transparency and exchange of information, and ensuring that exchanges between members’ tax authorities are efficient and of high quality.

Assistance is provided for both Exchange of Information on Request, and Automatic Exchange of Information.

These activities are an essential component of work of the Global Forum and they may be classed into three broad categories.

  • Skills support activities, which build the skills of member jurisdictions focussing on the needs of one jurisdiction at a time, often in connection with their upcoming peer review.
  • Peer-to-peer learning between member jurisdictions, which takes the form of regional training seminars and competent authority meetings, focussing on issues such as awareness, auditor sensitisation, building exchange of information systems and procedures and training assessors for conducting peer reviews.
  • Development of tools, which support members’ implementation of the international standards, such as practical guidelines, work manuals and tracking systems.

The Global Forum’s assistance activities are a collaborative effort between the Secretariat, member jurisdictions and various international organisations and development agencies. This cooperation has been instrumental to the assistance activities carried out by the Global Forum. 

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