OECD Exchange of InformationIncludes manuals on assistance in the collection of taxes and information exchange, model protocol to the tax information exchange agreements (TIEAs), and the exchange of tax information portal - an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. 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. 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.