Global Forum Secretariat, AfDB and World Bank deliver new manual on Exchange of Information for tax purposes


The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), the World Bank Group and the African Development Bank ( have jointly published a new version of the Manual on Exchange of Information (, in order to support tax authorities.

Exchange of information (EOI) is an essential tool for tax authorities worldwide to ensure that all taxpayers pay the correct amount of tax.

The previous edition of the manual, issued in 2013 by the Global Forum and the World Bank Group, was dedicated to exchange of information on request and spontaneous exchange of information. This new edition covers a broader range of exchange-of-information tools, such as tax examinations allowing two or more jurisdictions to conduct simultaneous audits of person(s) of common or complementary interest, or tax examinations abroad to collect information in a foreign jurisdiction.

The manual can easily be tailored to address a jurisdiction’s specific needs. It also provides checklists and various template letters to deal with the main forms of communications carried out by EOI units.

French, Spanish and Portuguese versions of the manual will be published over the coming months.

Click here to download the manual –
Click here to access more resources –

Distributed by APO Group on behalf of African Development Bank Group (AfDB).

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