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This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange