The OECD Global Forum has released practical guidance to help tax authorities, particularly in developing countries, strengthen confidentiality, information security management, and cybersecurity frameworks for the automatic and other forms of international exchange of tax information.
The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) released new guidance on 6 October 2026 to assist tax authorities in strengthening confidentiality, information security management (ISM), and cybersecurity frameworks for the automatic exchange of information (AEOI).
The aim of the guidance titled “Safeguarding Tax Information – Practical Guidance for Tax Authorities on Confidentiality, Information Security Management and Cyber Security” is to assist jurisdictions, especially developing countries, that wish to participate in the automatic exchange of information (AEOI) in tax matters by ensuring that they meet good practice standards in confidentiality and data safeguarding (CDS). It provides general guidance on implementing legal and information security management (ISM) frameworks that ensure the confidentiality of taxpayer information, including information exchanged under international agreements.
The guidance aligns with the Global Forum’s international AEOI standards, including the Common Reporting Standard (CRS) and Crypto-Asset Reporting Framework (CARF). It also highlights that information security management (ISM) good practices apply to other forms of tax information exchange, including exchange of information on request, spontaneous exchange, and Country-by-Country reporting under BEPS Action 13.
The guidance is divided into four parts:
Part 1 – AEOI context and standards: Provides context on developing countries’ participation in automatic exchange of information (AEOI) and introduces the Global Forum’s confidentiality and information security management (ISM) standards.
Part 2 – Confidentiality legal framework: Guides jurisdictions in establishing adequate legal frameworks to protect the confidentiality and appropriate use of taxpayer information exchanged internationally.
Part 3 – Information security management: Provides guidance for tax authorities on implementing ISM frameworks based on internationally recognised standards and best practices, covering six key areas identified in the Global Forum’s requirements.
Part 4 – Enforcement and breach management: Helps jurisdictions establish effective enforcement provisions and procedures for addressing breaches of confidentiality and information security.
