Global Forum on Transparency and Exchange of Information for Tax Purposes Ms. Maria José Garde
1. What is the mission and mandate of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum)? The Global Forum is a group of over 160 jurisdictions that includes all OECD and G20 countries, all financial centres, and an increasing number of developing countries, which are now the majority of its members. The Global Forum is charged with promoting the effective implementation of the international standards of transparency and exchange of information for tax purposes, either on request or automatic (the standards). Its mission is to ensure a rapid and effective global implementation of these standards through monitoring their implementation, undertaking peer reviews, developing tools and assisting members to implement the standards effectively. Monitoring and peer review processes are ongoing exercises. Jurisdictions are expected to act on any recommendations in their reviews and to report to the Global Forum on action taken. A comprehensive capacity-building programme has also been developed and made available to the members. The Global Forum is a Part II programme of the OECD. 2. You have been designated Chair of the Global Forum. What is your background and what has convinced you to take up this post? How do you consider your background and experience contribute to such a role and function? I took office on 1 January 2017 as Chair of the Global Forum and have combined this important responsibility with my duties as Director for Taxation at the Ministry of Finance of Spain. During the past twenty years, I have developed my expertise in a wide range of taxation and tax policy areas, including international taxation. When I was appointed Chair of the Global Forum, I was responsible at home for the negotiation and implementation of tax treaties and EOI agreements, and for the work done on taxation matters within the OECD and the European Union. I was honoured to take on this role, and felt prepared to promote the work on transparency and EOI for tax purposes. More importantly, I saw this role as an opportunity to ensure better co-operation amongst member jurisdictions. As you can expect, this role is more than just heading and representing the Global Forum. There are times of crisis, during which it is crucial to have an open and consultative position and apply people skills to solve sensitive issues and ensure progress by all our members. 3. What is your main priority as Chair? As my term is ending at the end of this year, I can confirm that my main priority as a Chair has been to promote co-operation in EOI for tax purposes on a global scale. This included a strong focus on the outreach and technical assistance activities – a programme that celebrated its 10th anniversary last year – to ensure that developing countries could (also) benefit from the transparency and EOI standards. The Global Forum Secretariat in collaboration with regional organisations are providing regional capacity-building programmes
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