OECD: Strengthening Capacities to Advance Tax Transparency and Mobilise Domestic Resources

• Record‑high capacity building in 2025: The Global Forum significantly expanded technical assistance and training, supporting over 110 jurisdictions and training more than 20,000 tax officials, with a strong focus on developing countries. [oecd.org], [ifcreview.com]
• Tangible revenue impact from tax transparency: Since 2009, implementation of tax transparency standards has helped jurisdictions identify at least EUR 135 billion in additional tax revenues, with developing countries accounting for a growing share, including 70% of EUR 4 billion identified in 2024. [taxathand.com], [ifcreview.com]
• Growing adoption of new global standards: Developing countries are increasingly implementing Automatic Exchange of Information (AEOI) and preparing for the Crypto‑Asset Reporting Framework (CARF), reflecting deeper integration into the global tax transparency architecture. [linkedin.com], [ifcreview.com]

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Article: OECD 2026 Global Forum Capacity‑Building Report – Key Insights

1. Context and Purpose of the Report

The 2026 Global Forum Capacity‑Building Report, published by the OECD, reviews capacity‑building and outreach activities carried out in 2025 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. The report demonstrates how sustained technical assistance enables jurisdictions—particularly developing economies—to effectively implement international tax transparency standards and combat tax evasion and illicit financial flows. [oecd.org]

The Global Forum now brings together over 170 member jurisdictions, working collectively to ensure transparency and effective exchange of tax information across borders. [ifcreview.com]

2. Scale‑Up of Capacity‑Building Activities

The report highlights record‑breaking levels of engagement in 2025. The Global Forum Secretariat delivered:

• Bilateral technical assistance to more than 110 jurisdictions
• Intensive support to 88 developing countries
• Training for over 20,000 tax officials, through in‑person programs, e‑learning, and “train‑the‑trainer” initiatives

This expansion represents the highest level of activity since the programme’s inception in 2011 and reflects years of sustained investment in institutional capacity. [linkedin.com], [ifcreview.com]

3. Revenue Mobilisation and Measurable Outcomes

A central message of the report is that capacity building delivers real fiscal results. Since 2009, Global Forum members have collectively identified at least EUR 135 billion in additional revenues through tax transparency reforms. [taxathand.com], [ifcreview.com]

Notably, developing countries are now major beneficiaries:

• They accounted for 70% of the EUR 4 billion in additional revenues reported globally in 2024.
• Since 2009, developing countries alone have identified EUR 48 billion in additional revenue. [taxathand.com], [ifcreview.com]

These outcomes underscore the effectiveness of transparency standards when combined with targeted technical support.

4. Progress on Exchange of Information and New Standards

The report shows continued progress in the implementation of:

• Exchange of Information on Request (EOIR)
• Automatic Exchange of Financial Account Information (AEOI)

Developing countries now represent 54 of the 129 jurisdictions committed to AEOI, with 41 already exchanging information, including several that began exchanges in 2025. [linkedin.com], [ifcreview.com]

In addition, the report notes growing engagement with the Crypto‑Asset Reporting Framework (CARF). Of the 76 jurisdictions committed to CARF, 20 are developing countries, signaling early preparation for transparency in crypto‑asset markets. [linkedin.com], [ifcreview.com]

5. Strategic Message and Forward Outlook

The 2026 report emphasizes that capacity building is no longer just about legal adoption of standards, but about effective use and sustainability. Continued scaling‑up is needed to:

• Strengthen administrative cooperation
• Ensure data quality and effective risk analysis
• Support jurisdictions facing new challenges such as digital assets and complex cross‑border structures

As highlighted by Global Forum leadership, the progress achieved reflects a shared vision: ensuring that all jurisdictions—regardless of size or income level—can fully benefit from tax transparency. [ifcreview.com]

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