Update on the Work of the Global Forum and Outline of Future Directions
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1 Update on the Work of the Global Forum and Outline of Future Directions 4 th IMF-Japan High Level Tax Conference Tokyo, Japan Dónal Godfrey, Global Forum Secretariat Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum website:
2 Agenda Who We Are What We Do What s Next Are We Going the Right Way? The Last Mile 2
3 Who We Are Worldwide 3
4 Who We Are 120 members to date (Albania, Azerbaijan, Burkina Faso, Cameroon, Gabon, Lesotho, Romania, Senegal and Uganda are among the latest to join) All G20, all OECD, offshore financial centres and expanding membership of developing countries All members equal consensus decision making Relevant international organizations are observers (includes Commonwealth, IMF, World Bank, UN, ATAF) Self-standing dedicated Secretariat 4
5 Cape Town - 5 th GF Meeting 5
6 Asia-Pacific Membership This map is for illustrative purposes and is without prejudice to the status of or sovereignty over any territory covered by this map. Australia Brunei China Cook Islands Hong Kong, China India Indonesia Japan Korea Macao, China Malaysia Marshall Islands Nauru New Zealand Niue Philippines Samoa Singapore Vanuatu 6
7 Changes in the Steering Group and PRG Composition of the Global Forum Steering Group Australia / South Africa Bermuda (Vice-Chair) China (Vice-Chair) (Chair) Germany (Vice-Chair) Brazil Cayman Islands France India Japan Jersey Kenya Singapore South Africa / Indonesia Spain Switzerland United Arab Emirates United Kingdom United States France (Chair) Argentina Composition of the Global Forum Peer Review Group India (Vice-Chair) Australia/ Indonesia Japan (Vice-Chair) Singapore (Vice-Chair) Jersey (Vice-Chair) Brazil British Virgin Islands Cayman Islands China Germany Ireland/Spain Isle of Man Italy Denmark/ Norway Korea Luxembourg Malaysia Malta Mauritius Mexico St. Kitts & Nevis Samoa South Africa Switzerland The Bahamas The Netherlands United Kingdom United States 7
8 What We Do Exchange INFORMATION Availability Access 8
9 What Does the Standard Ensure? Availability of bank, ownership, and accounting information ++ Power to access from persons within territorial jurisdiction in possession or control of information Exchange with all relevant partners for administration and enforcement of your tax laws 9
10 Implementing the Standards Global Forum Peer Reviews o Terms of Reference (3 categories/10 essential elements) o Peer-driven exercise (2 Phases) o 100 reviews already completed, including o 70 Phase 1 reports o 26 Combined reports o 4 stand-alone Phase 2 reports (Belgium, Cayman Islands, Guernsey and Singapore) o 18 supplementary reports approved o Determinations and recommendations with 3-tier rating system (Phase 1) + 4-tier rating mechanisms (Phase 2) o Over 600 recommendations made and about 300 recommendations addressed o Almost 900 new EOI arrangements up to the standard 10
11 Schedule of Phase 1 and 2 Reviews st Half 2 nd Half 1 st Half 2 nd Half 1 st Half Samoa Turkey Belgium British Virgin Islands Bahrain Malay sia Anguilla Andorra Belize Czech Republic Argentina Portugal Bermuda Austria Estonia Samoa Antigua and Barbuda Botswana Dominica Gibraltar Belize Finland Cay man Islands Hong Kong, China Jamaica Slovak Republic Chile Ghana Marshall Islands Hungary Dominica Sweden Cy prus India Philippines Slovenia Former Yugoslav Republic of Macedonia Grenada Nauru Curaçao Israel Iceland Guernsey Turks and Caicos U. S. Virgin Islands Costa Rica Israel Niue Poland Marshall Islands Slovenia Malta Luxembourg United Arab Emirates Vanuatu Guatemala Liberia Saudi Arabia Sint Maarten Nauru Qatar Monaco Barbados Indonesia Mexico Russian Federation Cook Islands El Salvador Niue San Marino Panama Brunei Sey chelles Montserrat Saint Kitts and Nevis Portugal Mauritania Poland Brazil Singapore Macao, China Colombia Trinidad and Tobago Saint Lucia Uruguay Morocco US Virgin Islands The Bahamas Federated States of Micronesia Lithuania Georgia Latvia St. Vincent and the Gren. Aruba Tunisia Keny a Nigeria Lebanon Phase 1 Phase 2 Combined review s 11
12 Reporting to G20 Regular reporting to G20 Recent report analyses: Level of cooperation Level of compliance Main deficiencies: number of recommendations 12
13 What s Next for the Global Forum "I never think of the future. It comes soon enough." Albert Einstein 13
14 Phase 2 Ratings For each of the 10 essential elements Ratings: Compliant Largely compliant Partially compliant Non-compliant Plus, an overall rating Once a representative subset of Phase 2 reviews representing a geographic and economic crosssection of the Global Forum is completed September
15 EOI on Request: Is It Effective? What do we mean by effective? What do the reviews show? Timeliness Quality of requests Volume of requests Domestic focus 15
16 EOI Requests Received 16
17 Number of EOI Relationships 17
18 Using the EOI Highway Effectively 18
19 EOI Requests Sent/Received by Japan 19
20 EOI Requests Sent by Australia 20
21 EOI Requests Sent by Argentina 21
22 The Last Mile 22
23 EOI Resources EOI staff doubled, e.g., South Africa New EOI units established, e.g., Jamaica and Luxembourg EOI procedures amended in many countries, e.g., the Philippines Response time falling in many countries, e.g., Singapore Show me the money? 23
24 Competent Authority Meeting 1 st CA meeting Madrid, May 2012 CA Database December nd CA meeting Amsterdam, May
25 EOI Tool Kit EOI Model Agreement EOI Manual EOI Database 25
26 Supporting Developing Countries G20 has requested Global Forum to enhance work with developing countries Actions taken include: Schedule reviews late and provide training/assistance to meet standards Ensure all relevant IOs are observers to mobilize TA potential Use Global Forum as platform to coordinate TA Facilitate bilateral and multilateral negotiations 26
27 TA Coordination Platform Matching supply and demand Matching requests for assistance from jurisdictions with: Current and new programmes run by international organisations and development agencies complemented by: The Global Forum s expertise on tax transparency and information exchange Global Forum is a bridge between jurisdictions, IOs and development partners 27
28 Pilot Projects in Africa Ghana and Kenya: Project focus and drivers Kenya Phase 1 Review: first half, 2013 Ghana Phase 2 Review: second half, 2013 World Bank Group / IFC: Advice (esp. availability) in country support and expert facilitation GF Secretariat: Technical advice and training (esp. exchangeand access-related) UK s DFID: Funds GF Secretariat role and traveling expenses connected to onsite visits Pilot Project life: 2 years, approximately 4 onsite visits (1-2 weeks/visit) 28
29 Kenya: A Success Story Joined in September 2010 Steering Group members since October 2011 Technical assistance pilot project started in November 2011 Phase 1 peer review starts in February 2013 Enhance transparency improve domestic compliance EOI particularly for transfer pricing First 9 TIEAs in the pipeline 29
30 30
31 Thank You Secretariat to the Global Forum Ph: +33 (0) Visit the EOI Portal at: 31
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