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The Exchange of Tax Information Portal is an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information. The Global Forum's peer review process examines both the legal and regulatory aspects of exchange (Phase 1 reviews) and the exchange of information in practice (Phase 2). The EOI Portal will track the development of these peer reviews, including changes that jurisdictions make in response to the Global Forum's recommendations.

News: The Global Forum on tax transparency assists Tunisia for its...

The Global Forum on tax transparency assists Tunisia for its peer review on the exchange of information on request

5 Apr 2018

A two member team from the Global Forum on Transparency and Exchange of Information for Tax Purposes visited Tunisia from 26-30 March 2018 to provide it with technical assistance in the preparation of its upcoming peer review against the international standard of exchange of information on request. The peer review is scheduled to be launched in the third quarter of 2018.

http://www.oecd.org/tax/transparency/the-global-forum-on-tax-transparency-assists-tunisia-for-its-peer-review-on-the-exchange-of-information-on-request.htm