Global Forum on Transparency and Exchange of Information for Tax Purposes

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The Global Forum on Transparency and Exchange of Information for Tax Purposes was founded in 2000 and restructured in September 2009. It consists of OECD member countries as well as other jurisdictions that have agreed to implement tax related transparency and information exchange.^[2] The forum works under the auspices of the OECD and G20. Its mission is to "implement the international standard through two phases of peer review process".^[1] It addresses tax evasion, tax havens, offshore financial centres, tax information exchange agreements, double taxation and money laundering.

In 2000, the Forum published a blacklist of 35 tax havens, which by 2009 had shrunk to zero. It has since focused on increasing the standard for exchange of information. As of December 2021^[update], the Forum had 163 member tax jurisdictions and the European Union, all on equal footing.^[3]