【OECD】评估税收透明度和信息交换方面的进展：经合组织和全球论坛向二十国集团财政部长和央行行长提交的报告

TakingStockofProgresson

TransparencyandExchangeof

InformationforTaxPurposes

OECDandGlobalForumReporttoG20FinanceMinistersandCentralBankGovernors

July2025,SouthAfrica

》OECD

BETTERPOLlcIESFORBETTERLIVES

TakingStockofProgressonTransparency

andExchangeofInformationforTax

Purposes

OECDandGlobalForumReporttoG20FinanceMinistersand

CentralBankGovernors

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TAKINGSTOCKOFPROGRESSONTRANSPARENCYANDEXCHANGEOFINFORMATIONFORTAXPURPOSES©OECD2025

ThisworkispublishedundertheresponsibilityoftheSecretary-GeneraloftheOECD.TheopinionsexpressedandargumentsemployedhereindonotnecessarilyreflecttheofficialviewsofOECDmembercountriesorofmembersoftheGlobalForumonTransparencyandExchangeofInformationforTaxPurposes.ThereportwaspreparedforpublicationbytheSecretariatoftheOECDandoftheGlobalForumonTransparencyandExchangeofInformationforTaxPurposes.

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Pleasecitethisreportas:

OECD(2025)TakingStockofProgressonTransparencyandExchangeofInformationforTaxPurposes:OECDandGlobalForumReporttoG20FinanceMinistersandCentralBankGovernors,

OECDPublishing,Paris,

/10.1787/afddc8c5-en

.

@OECD2025

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Tableofcontents

Abbreviationsandacronyms5

1.Introduction6

2.ProgressdrivenbyG20Leadership8

Lackoftaxtransparencyasharmfultaxcompetition8

Bringingfinancialsecrecytoanend9

DeepeningtaxtransparencyandEOI11

Nextfrontiers13

3.Examiningimpactontaxcomplianceandrevenues15

AdditionalrevenuesfromincreasedtaxtransparencyandEOI15

Impactontaxcompliance16

4.Cross-borderexchangeofinformationinpractice20

PracticalinsightsandglobaluseofEOIR20

PracticalinsightsandglobaluseofCRS26

5.LookingAhead:Addressingcurrentandemergingchallenges32

AnnexA.Statusofcommitments34

AnnexB.EvolvingEOInetworks38

AnnexC.Progressintheeffectivenessofexchangesonrequest(EOIR)43

AnnexD.Progressinautomaticexchangeofinformationonoffshorebankaccounts

andotherfinancialassets(CRS)51

AnnexE.Confidentialityanddatasafeguards57

AnnexF.SummaryofkeyG20callsforactionregardingtaxtransparencyandEOI60

References62

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FIGURES

Figure1.MultilateralConventiononMutualAdministrativeAssistanceinTaxMatters,asamended10

Figure2.Additionalrevenuesidentifiedin2009-2024(inbillionEUR)15

Figure3.Numberofrequestsmade,2009-202420

Figure4.Numberofmembersmakingrequests,2009-202421

Figure5.Outgoingrequestsbythresholds,%ofthetotalnumberofrequestsmadebyGlobalForum

members,in202422

Figure6.RegionaldistributionofoutgoingrequestsbyGlobalForumMembers,basedontop-5exchange

partners,in202423

Figure7.NumberofrequestsreceivedbasedonCRSinformationsent,2017-202424

Figure8.NumberofrequestsreceivedbasedonCRSinformationsent,asapercentageoftotalrequests,

2017-202424

Figure9.TimelinessinrespondingtorequestsinRound2ofEOIRpeerreviews25

Figure10.KeychallengesforeffectiveEOIRexchanges(%ofresponses),202426

Figure11.Numberandvaluesoffinancialaccountsreceived,2017-202427

Figure12.Numberoffinancialaccountsreceivedbyreciprocaljurisdictions(%ofjurisdictionsreceiving

accounts,perthreshold),202427

Figure13.RegionaldistributionofoutgoingCRSdataflowsin2024,basedontop-5exchangepartnerswith

thelargestnumberofFinancialAccounts28

Figure14.UseofCRSinformationreceived(%ofjurisdictions),202529

Figure15.Averagematchingrate(%),202430

Figure16.MainchallengesforeffectiveCRSexchanges(%ofjurisdictionsexchanginginformation

reciprocally),202531

Figure17.GlobalForummembership,byregion,yearlyuntil1July202534

Figure18.Globalcommitmentstotheinternationaltaxtransparencyandexchangeofinformationstandards,

byyear,asof1July202536

Figure19.Useofadministrativeco-operationintaxmatters(%ofjurisdictions)in202437

Figure20.Exchangeofinformationrelationships(%)betweenGlobalForummembers,in2009and202538

Figure21.MatrixofbilateralexchangeofinformationrelationshipsbetweenGlobalForummembersin2009

and202539

Figure22.TaxInformationExchangeAgreements(TIEAs),2002-202540

Figure23.EffectiveimplementationoftheEOIRStandard:OverallratingsinRound245

Figure24.StatusofimplementationoftheEOIRStandardbyelement:ratingsanddeterminationsinRound246

Figure25.Globalstatusofbearershares(%)inreviewedjurisdictions47

Figure26.Numberofreviewedjurisdictionswhichabolishedbearersharessince200947

Figure27.ComplianceofthebeneficialownershiplegalframeworksandpracticeswiththeEOIRStandard

(numberofjurisdictions)48

Figure28.NumberofrecommendationsontheavailabilityofaccountingrecordsinRound2ofEOIRpeer

reviews49

Figure29.Eliminationofbanksecrecyforexchangeofinformationpurposes(numberofjurisdictions)50

Figure30.NumberofrecommendationsissuedondomesticlegalframeworksforCRS(%ofthetotalnumber

ofrecommendations)issueduntil202452

Figure31.DeterminationsofCRSlegalframeworks,numberofjurisdictions,202453

Figure32.NumberofrecommendationsissuedinthefirstroundonCRSeffectiveness(bytopicandby

rating),202455

Figure33.TimelineofkeyG20callstotheOECDandtheGlobalForum60

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Abbreviationsandacronyms

AEOI

AutomaticExchangeofInformation

AML

Anti-MoneyLaundering

AML/CFT

Anti-MoneyLaundering/CounteringtheFinancingofTerrorism

BEPS

BaseErosionandProfitShifting

CARF

Crypto-AssetReportingFramework

CBI/RBI

CitizenshipandResidencybyInvestmentschemes

CDS

ConfidentialityandDataSafeguards

CRS

CommonReportingStandard

FIs

FinancialInstitutions

DTC

DoubleTaxConvention

EOI

ExchangeofInformation

EOIR

ExchangeofInformationonRequest

EUR

Euro

GDP

GrossDomesticProduct

FATF

FinancialActionTaskForce

GlobalForum

GlobalForumonTransparencyandExchangeofInformationforTaxPurposes

IAPs

InterestedAppropriatePartners

IFC

InternationalFinanceCorporation

IFFs

IllicitFinancialFlows

ISM

InformationSecurityManagement

MAAC

MultilateralConventiononMutualAdministrativeAssistanceinTaxMatters

MRDP

ModelRulesforReportingbyPlatformOperatorswithrespecttoSellersintheSharingandGigEconomy

MTC

ModelTaxConvention

RFI

ReportingFinancialInstitutions

OECD

OrganisationforEconomicCo-operationandDevelopment

OOI

Otheroffshoreinvestigations

TIEA

TaxInformationExchangeAgreement

TINs

TaxIdentificationNumbers

UN

UnitedNations

VDPs

VoluntaryDisclosureProgrammes

TAKINGSTOCKOFPROGRESSONTRANSPARENCYANDEXCHANGEOFINFORMATIONFORTAXPURPOSES©OECD2025

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1.Introduction

1.InresponsetoarequestfromtheSouthAfricanG20Presidency,theOrganisationforEconomicCo-operationandDevelopment(OECD),inconjunctionwiththeGlobalForumonTransparencyandExchangeofInformationforTaxPurposes(GlobalForum),haspreparedthisreporttotakestockofprogressontaxtransparencysincetheinceptionoftheG20.TheevaluationsinthisreportarebasedondatafromtheOECD’sdatarepositories,academicstudiesandinformationfromtheGlobalForum’smembership.Toprovideacomprehensivepicture,progressismeasuredacrossseveraldimensions,frompoliticalcommitmentstopracticaloutcomes.

2.Thereportisorganisedintofoursubstantivesections.Chapter2setsoutthehistoricalcontextandtheevolutionoftaxtransparencyandexchangeofinformation(EOI)anddescribestheG20’scriticalroleindrivingthisagenda.Chapter3looksattheimpactontaxcomplianceandrevenues.Chapter4reviewstheprogresstodateinachievingwidespreadimplementationoftransparencyandexchangeofinformationonrequest(theEOIRStandard)andthestandardontheautomaticexchangeofinformation(AEOI)onfinancialaccounts,oftenreferredtoastheCommonReportingStandard(CRS).Chapter5drawsconclusionsandidentifiesremainingchallenges.Anumberofannexescontainadditionalinformation.

Globallandscape:keyfactsandfigures

Widespreadcommitments

•172jurisdictionshavejoinedtheGlobalForum,committingtoimplementEOIRandtheCRS.

•112jurisdictionshavecommencedCRSexchanges,and15morearecommittedtodosoby2027.

•69jurisdictionshavecommittedtoimplementingtheCrypto-AssetReportingFramework(CARF)by2027or2028.

Effectiveimplementation

•89%ofjurisdictionsreviewedareratedas“Compliant”or“LargelyCompliant”onEOIR.

•95%ofjurisdictionshavelegalframeworksforCRSdeterminedtobeeither“InPlace”or“InPlaceButNeedsImprovement”.Theongoingsecondroundofeffectivenesspeerreviewsdrivesfurtherprogress.

Increasinguseinpracticeandstrongimpact

•Requestsforinformationpertainingtoatleast32000taxpayersweremadebytaxauthoritiesin2024.

•Informationonover171millionfinancialaccountswasexchangedautomaticallyundertheCRSin2024,helpingensuretaxcompliancewithrespecttonearlyEUR13trillioninassetsheldabroad.

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•GlobalForummembersreportedthatenhancedtaxtransparencyandEOIhelpeduncoverat

leastEUR135billioninadditionalrevenuessince2009.

•SeveralstudiesreportstrongincreasesintaxcomplianceintheaftermathofAEOIintroduction.

OffshorebankdepositshadfallenbyUSD410billion(24%)by2019.

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2.ProgressdrivenbyG20

Leadership

3.Fordecades,financialsecrecyunderminedtaxadministrationandenforcementefforts.Intheabsenceofeffectivecross-borderinformationexchange,taxauthoritiesfacedchallengesindetectingnon-reportedorunder-reportedoffshoreincomeandassets.TheexistingEOInetworkswerelimitedinscope.Moreover,somejurisdictionshadstrictbankingsecrecylaws,oftencombinedwithlimitedornotaxes,enablingindividualsandcorporationstohidewealthoffshore.

4.Banksecrecyandtheuseofoffshorestructuresfortaxavoidanceandevasionproliferated,underminingpublictrustinthedomestictaxsystems.Taxpayerswereincreasinglyusingoffshorebankaccounts,shellcompaniesandotheropaquestructurestoevadeoravoidtheirtaxliability.Suchpracticeswerenotonlyunderminingtaxcompliancebutwerealsoassociatedwithothertypesoffinancialcrimes,suchasmoneylaundering,corruptionandterrorismfinancing.Asaresult,governmentsfacedgrowingpressuretosatisfypublicdemandforgreatertaxfairnessandtransparency.

5.Historically,thissituationpersistedduetothelackofinternationalco-operationontheadministrationorenforcementoftaxlawsandeffectiveEOIagreements.Withoutacoordinatedinternationalframework,taxauthoritiesoperatedinisolation.Foralongtime,effortstolifttheveilofsecrecyforEOIpurposesupontherequestofanotherjurisdictionfacedobstaclestogainingtraction,primarilybecausethiswasseenasamatterofdomesticpublicpolicyandhandledthroughbilateralnegotiations.Inpractice,thisresultedinlargeloopholeswithnounifieddrivebygovernmentstoequiptaxauthoritieswiththenecessarytoolstoenforcetheirtaxlaws.Theunilateralorbilateralmeasuresoftenlackedeffectiveness,andtherewasnorealprospectofestablishingalevelplayingfieldwithoutamultilateralmechanismthatcouldofferarobustcommitmentprocessandensurethatthesecommitmentswereimplementedeffectivelyinpractice.

6.Overthepast15years,however,therehasbeenasignificantshift,withtheG20playingacriticalroleindrivingthisprogress.ThedevelopmentofinternationallyagreedstandardsontaxtransparencyandEOIcreatedalegalframeworkforcloserco-operationbetweentaxauthorities,whichhasbeenimplementedgloballyundertheauspicesoftheGlobalForum.Today,172jurisdictionsworkcloselytogethertoensuretheeffectiveimplementationoftheEOIRStandardandtheAEOIStandardonfinancialaccounts(CRS)(seeAnnexA).Morerecently,stepshavebeentakentowardstheimplementationoftheCARF.

Lackoftaxtransparencyasharmfultaxcompetition

7.TheOECD’s1998reportonharmfultaxcompetitionrecognisedtheneedforgreatertaxtransparencyandEOI,layingthefoundationsforacoordinatedglobalframework.1Inresponseto

1OECD(1998),HarmfulTaxCompetition:AnEmergingGlobalIssue,OECDPublishing,Paris,

/10.1787/9789264162945-en

.

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growingconcerns,thereportidentifiedapossibleframeworkwithinwhichgovernmentscouldoperatetolimittheproblemspresentedby“taxhavens”and“harmfulpreferentialtaxregimes”,collectivelyreferredtoas“harmfultaxpractices”.2ThelackoftransparencyandeffectiveEOIwererecognisedaskeyfactorsinidentifyingharmfultaxpractices.Jurisdictionswheresuchpracticeswereidentifiedcouldavoidadverseconsequencesiftheycommittedtoimprovingtransparencyandthesharingoftaxinformation.

8.The1998report,togetherwithagrowingrecognitionthattransparencyandEOIfortaxpurposesonlyfunctionproperlywhenappliedconsistentlyacrossjurisdictions,wasacatalysttotheestablishmentoftheOECD-hostedGlobalForumin2001,withamembershipthatwentbeyondOECDmemberstoincludeinternationalfinancialcentres(IFCs)thatmadeacommitmenttotheeffectiveEOIfortaxpurposes.TheGlobalForumsubsequentlybecamethedrivingforcebehindensuringtheeffectiveandwidespreadimplementationoftheEOIRStandard.

9.Shortlythereafter,thereleaseoftheModelTaxInformationExchangeAgreement(TIEA)in2002wasanearlykick-starttoaddressingthepre-existingproblemsurroundingthereluctancebymanyjurisdictionstosigndoubletaxconventions(DTCs)withpartnersthathadnoorlimitedtaxation.ItmarkedthefirstresultsoftheOECD’scloseengagementwithrelevantjurisdictionsthroughtheGlobalForumtofacilitateanimprovementintransparencyandtoestablisheffectiveEOIintaxmatters.TheTIEA,asaspecial-purposeagreementfocusedoninformationexchange,rapidlygrewinpopularity.By2010,closeto500TIEAsweresignedworldwide(seeAnnexB).

Bringingfinancialsecrecytoanend

10.Whiletheadvancesinthelate1990sandearly2000smarkedafirstpushtowardsmoretaxtransparencyandEOI,significantgapsremained.Anumberoftheseissueswereaddressedinthe2005updatetotheEOIprovisionintheOECDModelTaxConvention(Article26)andsubsequentlyreflectedintheUnitedNations(UN)ModelDTC.Mostnotably,banksecrecywasremovedasavalidreasonfornotexchanginginformationandthestandardof“foreseeablerelevance”wasintroduced,insteadofthepreviouscriterionof“necessity”tobetterexpressthebalancebetweenrequiringinformationexchangetothewidestpossibleextent,whileexcludingfishingexpeditions.

11.Thistechnicalgroundworkwasthenmetbypoliticalmomentuminthewakeoftheglobalfinancialcrisisin2008.AspartoftheG20’sactiontorespondtotheglobalfinancialcrisisandtherisingbudgetarypressures,includingasaresultofthesupportprovidedtothefinancialsystem,G20Leaders,attheLondonSummitinApril2009,3declaredthat“theeraofbankingsecrecyisover”,whichsignalledastrongcommitmenttoreformandlaidthefoundationforfurtheraction.4Thisstepmarkedaturningpointininternationaltaxco-operation.Inconjunctionwiththe2009G20Leaders’meeting,itwasdeterminedthat,asabenchmark,ajurisdictionwouldneedtoenterintoagreementswith12jurisdictions,whetherOECDcountriesorotherjurisdictions,inordertobeconsideredtohavesubstantiallyimplementedtheEOIRStandard.

12.InordertoacceleratetheexpansionoftheglobalEOInetwork,theMultilateralConventiononMutualAdministrativeAssistanceinTaxMatters(MAAC)wasamendedin2010toalignitwiththe

2InMay1996,theLeadersoftheG7/8,attheirmeetinginLyon,France,askedtheOECDtodevelopmeasuresto"counterthedistortingeffectsofharmfultaxcompetition”.

3TheG20elevateditsengagementfromministerial-leveldiscussionalonebyholdingG20Leaders’Summits,beginninginNovember2008.

4G20Leaders’StatementattheLondonSummitof2April2009,availableat:

https://g7g20-

/database/document/2009-g20-united-kingdom-leaders-leaders-language-london-summit-leaders-

statement.

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EOIRStandardandopenittoalljurisdictions,respondingtoacalloftheG20tomakeiteasierforallcountriestosecurethebenefitsofthenewco-operativetaxenvironment.Sincethe2009G20Leaders’meeting,theG20hasconsistentlyencouragedcountriestosigntheMAAC.Consequently,fromfewerthan20OECDand/orCouncilofEuropesignatoryjurisdictionsin2010,theMAAC(asamended)hasgrowntoinclude150participatingjurisdictions(see

Figure

1),withitbeinginforcein143jurisdictions.TheabsenceofEOIrelationshipsisnowanexceptionratherthantherule,affectingareducedgroupofmostlyrecentGlobalForummembers(seefurtherAnnexB).TheEOIRpeerreviewsensurethatall“relevantpartners”,i.e.thosepartnerswhoareinterestedinenteringintoanEOIarrangementwithajurisdiction,areincludedinthatjurisdiction’sEOInetwork.5

Figure1.MultilateralConventiononMutualAdministrativeAssistanceinTaxMatters,asamended

Bysignature/extensiondateByin-forcedate

Numberofjurisdictions

participatingintheMAAC

2010201120122013201420152016201720182019202020212022202320242025

160

140

120

100

80

60

40

20

0

Note:DatesarebasedonJurisdictionsparticipatingintheConventiononMutualAdministrativeAssistanceinTaxMatters(MAAC)

(/content/dam/oecd/en/topics/policy-sub-issues/convention-on-mutual-administrative-assistance-in-tax-

matters/status_of_convention.pdf/_jcr_content/renditions/original./status_of_convention.pdf)

asof1July2025.Forthepurposeofthisfigure,thedateofextensionisconsideredtobethesameasthedateofentryintoforce.

Source:OECDSecretariat.

13.RecognisingthateffectivetransparencyandEOIfortaxpurposesmustbedeliveredthroughawidespreadandinclusiveframework,theGlobalForumwasrestructuredasaself-standingbody,opentoalljurisdictions,withallmembersparticipatingonanequalfooting.Appreciatingthecrucialbenefitsofsuchanapproach,overthesubsequent15years,theG20hasconsistentlycalledontheGlobalForumwhenseekingtoensurethewidespreadimplementationofthetransparencyandEOIstandards.AtthePittsburghLeaders’SummitinSeptember2009,theG20Leaders“welcome[d]theexpansionoftheGlobalForum[…],includingtheparticipationofdevelopingcountries,andwelcome[d]theagreementtodeliveraneffectiveprogramofpeerreviews”.6

5Seefurther