Global Forum on Transparency and Exchange of Information


The aim of the Global Forum  is to ensure the implementation of the internationally agreed Standards of transparency and exchange of information in the tax area in member jurisdictions. The original members of the Global Forum consisted of OECD countries and jurisdictions, having the objective to implement the transparency and exchange of information for tax purposes. In 2009 in response to the G20 call to strengthen implementation of these standards. It was agreed to restructure the Global Forum to the consensus based organization, where all the members would participate on an equal footing. As a result, along with all the OECD member countries the non-member jurisdictions where also invited to participate in it.  

The Global Forum ensures fast implementation of the Transparency and exchange of information through an in-depth peer reviews of the relevant jurisdictions. . 

ამჟამად The Global Forum now has more than 150 members, among them all the G20 and OECD member States 

Detailed information on Global Forum members is available under the following link:

http://www.oecd.org/tax/transparency/about-the-global-forum/members/


Georgia and the Global Forum

On April 11, 2011 Georgia Georgia became a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On 29 April 2014 Georgia was nominated as a fully-fledged member of the Peer Review Group (PRG) starting in 2015 for the period of three years. The Group works carries out an in-depth monitoring and peer reviews of the implementation of the standards of transparency and exchange of information for tax purposes. The PRG consists of 30 Members.

Detailed information on Global Forum members is available on the OECD website under the following link:

http://www.oecd.org/tax/transparency/about-the-global-forum/peerreviewgroup.htm



Review of Georgia in accordance with the international standard of the Exchange of Information on Request (EOIR)

In 2009 the Global Forum started the peer review process in order to assess jurisdictions’ compliance with the international standard of Exchange of Information on Request (EOIR). The first round of reviews was conducted on the basis of the 2010 methodology.

On 3rd June 2013 the Global Forum started the Phase I Peer Review of Georgia to assess its compliance with the international standard of the Exchange of Information on Request (EOIR). Based on the aforementioned review, on August 4, 2014 Global Forum published a Report, according to which Georgia’s legal and regulatory framework has been recognized in line with the Global Forum international standards on transparency and exchange of information for tax purposes.

On 11 March 2016 Global Forum approved Phase 2 Peer review report of Georgia. Through the Review of the previous three years’ practice it was established that Georgia’s legislation and practice in the field of tax transparency and exchange of information comply with the international standard (Rating: „Largely Compliant“).



Click here to see the Country compliance summary table


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