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The Schema for exchanges by Digital Platforms User Guide is divided into logical sections based on the schema and provides information on specific data elements and any attributes that describe each data element.
The Global Forum Secretariat and the OECD Centre for Tax Policy and Administration’s Global Relations and Development division released a new course today to help tax officials better understand the Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS-AEOI)
The 2022 Capacity Building Report highlights ten years of progress and provides an update on the Global Forum’s capacity-building programme and outreach activities carried out in 2021.
Ukraine has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by Prime Minister of Ukraine, Mr Denys Shmyhal, makes Ukraine the 118th Global Forum member to commit to start AEOI by a specific date.
Tax Transparency in Latin America 2021 is a key output of the Punta del Este Declaration (the Declaration), a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.
The Tax Transparency in Latin America report is a key output of the Punta del Este Declaration. It is the first report of its kind, dedicated to the issue of tax transparency in Latin America. It will be published annually to inform decision makers and citizens on where the region stands, and the concrete progress made by Latin American countries on tax transparency.
The Model Rules for Reporting by Digital Platforms were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by such platforms, in particular in the sharing and gig economy. Activities facilitated by platforms may not always be visible to tax authorities or self-reported by taxpayers.
African tax administrations adapted swiftly to challenging circumstances in 2020 and managed to advance the tax transparency agenda on the continent. Members of the Africa Initiative expanded their EOI networks and the amount of exchange of information requests they sent increased more than thirteenfold since the start of the Initiative in 2014. For the first time, African countries sent more requests than they received.