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Global Forum on Transparency and Exchange of Information for Tax Purposes
Date of creation:
17th September 2009
31st December 2025
Ms. María José Garde   
Mr. Marco IUVINALE   
Mr. Edward Christian Kieswetter   
(South Africa)
Mr. Isaya Muto   


As in C(2020)49; – with adjusted preamble and duration


1.The Global Forum shall ensure a rapid and an effective global implementation of the standards of transparency and exchange of information for tax purposes, either on request or automatic (the standards).

2.The Global Forum shall work to achieve its aims by monitoring implementation of the standards, undertaking peer reviews, developing tools and assisting members to implement the standards effectively. Monitoring and peer review processes will be ongoing exercises. Peer reviews will be published, and other Global Forum reports or documents may also be published, after adoption by the Global Forum. Jurisdictions will be expected to act on any recommendations in their reviews and to report back to the Global Forum on action taken.


3.The Global Forum membership comprises OECD countries, G20 countries, and other jurisdictions that have committed to implement the standards, to be reviewed pursuant thereto and to pay the contributions. The Global Forum may invite other jurisdictions to participate in its work as members, provided that they make the same commitments.

4.All members participate on an equal footing.

5.The Global Forum may invite relevant international organisations as observers.


6.The Plenary of the Global Forum is the decision making body of the Global Forum. The Global Forum may adopt its rules of procedure.

7.The Plenary is assisted by:

‒ A Steering Group, which prepares and guides the Global Forum’s work;

‒ A Peer Review Group (PRG), which develops the methodology and detailed terms of reference for a robust and transparent peer review process. The PRG also carries out such peer reviews;

‒ Any other body it may deem appropriate to establish.

8.The Plenary shall appoint the Chair and Vice Chairs of the Global Forum, who are also Chair and Vice Chairs of the Steering Group. The Plenary shall also appoint the other members of the Steering Group, as well as the members and Chair and Vice Chairs of the PRG and any other subsidiary body.

9.The Global Forum will operate by consensus. However, as far as peer reviews are concerned, no one jurisdiction can block the adoption or publication of a review. Nevertheless, every effort should be made to arrive at a consensus and the views of the reviewed jurisdiction will be fully noted.

10.The Global Forum will be served by a dedicated self-standing secretariat based in the Organisation’s Centre for Tax Policy and Administration so as to benefit from the Organisation’s experience in this area. Notwithstanding the provisions of Staff regulation 6 b), the Secretary-General of the OECD shall be authorised to appoint, as OECD officials, nationals from any member of the Global Forum as long as they are located in the secretariat serving the Global Forum.


11.The expenditures of the programme shall be charged against the appropriations authorised under a Part II chapter of the budget of the Organisation.

12.The budget of the Global Forum shall be financed by its members to the amount agreed between them.

13.The scale of contributions shall be the following:

‒ a yearly fee of 17 500 Euros for each member; such fee will be subject to an automatic annual increase equal to the annual increase in the Global Forum Budget, unless otherwise decided by the Global Forum;

‒ the remaining funding to be allocated in accordance with Annex II of document BC(2009)3, In order not to overburden the smallest jurisdictions, only those with a GNP above 35 billion USD will contribute to this part of the budget.

14.A member would fall into arrears on 31 March of the year following the year of the call for payment of the annual contribution if the contribution remains unpaid at that date.

‒ In the first year of payment arrears, members in arrears, together with the amount outstanding for the year in question, will be identified in a table to be presented to the Global Forum at its next annual meeting.

‒ If, in the second year following the year of call for payment, a member's contribution remained unpaid by the member, the Global Forum would consider a proposal to suspend it from participation in the Global Forum, unless it paid the outstanding contribution. Settlement of the outstanding debt by the member in arrears will reverse the suspension.

‒ If, in the third year following the year of call for payment, a member’s contribution remained unpaid the Global Forum would consider a proposal to exclude it from membership in the Global Forum, unless it paid the outstanding contribution.

‒ The decision to exclude would then be notified to the member. Debt settlement and reversal of the exclusion decision would be subject to the agreement of the Global Forum.

15.In order to allow members to contribute stable amounts to the Global Forum over successive years, appropriations for which no commitment has been entered into before the end of the financial year for which they were appropriated and any remaining net amounts shall be automatically carried forward to the budget for the ensuing year by decision of the Secretary-General, notwithstanding the provisions of the Financial Regulations of the Organisation.


16.An evaluation exercise of the Global Forum will be conducted prior to the end of the mandate period.


17.The mandate shall remain in force until 31 December 2022.

Last published on: 21st October 2022  
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