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The Global Forum is the continuation of a forum which was created in the early 2000s in the context of the OECD’s work to address the risks to tax compliance posed by non-cooperative jurisdictions. The original members of the Global Forum consisted of OECD countries and jurisdictions that had agreed to implement transparency and exchange of information for tax purposes. The Global Forum was restructured in September 2009 in response to the G20 call to strengthen implementation of these standards.
The Global Forum now has 139 members on equal footing and is the premier international body for ensuring the implementation of the internationally agreed standards of transparency and exchange of information in the tax area. Through an in-depth peer review process, the restructured Global Forum monitors that its members fully implement the standard of transparency and exchange of information they have committed to implement. It also works to establish a level playing field, even among countries that have not joined the Global Forum.
OECD Tax Transparency
|Federated States of Micronesia*|
|Trinidad and Tobago*|
* This jurisdiction has been rated overall Non-Compliant on an exceptional basis without having undergone a Phase 2 review as elements critical to ensuring an effective exchange of information in its legal and regulatory framework remained not in place for more than 2 years after its Phase 1 review. Individual ratings for each element are not assigned for the jurisdiction.
** Kazakhstan has until 30 November 2016 to request an acceleration of its new review. If it does not make such a request, or if the request does not demonstrate that it has made sufficient progress, then it would be rated Non-Compliant.
The table OECD Tax Transparency was last modified 22 Jan 2017
9:00 pm by JX.