OECD Global Forum on Tax Transparency Highlights Enforcement Initiatives in Annual Report

On December 20, 2017, the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes issued its annual report. It noted the fact that 50 jurisdictions have committed to starting Automatic Exchange of Information in September 2017 pursuant to the OECD Common Reporting Standard (CRS).  As the jurisdictions that participated in the 2017 exchanges are preparing to use the data for enforcement purposes, most of the remaining jurisdictions are preparing now to make their initial exchanges in September 2018.  Already the report on the 2017 implementation period is ready.  The Global Forum is preparing to conduct full reviews of the implementation of automatic exchange of information (AEOI) by 2020. The OECD has developed a plan of action to expand AEOI to developing countries. The Global Forum has finished the first round of peer reviews on exchange of information on request (EOIR).  Almost all the jurisdictions have received a…

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