The OECD Global Forum's 2026 Capacity-Building Report reveals that member jurisdictions have identified EUR 135 billion in additional tax revenues since 2009 — with developing countries accounting for 70% of the EUR 4 billion newly identified in 2024 alone — as capacity-building efforts reached record levels, with training delivered to over 20,000 officials across 111 jurisdictions in 2025.
The OECD’s Global Forum’s 2026 Capacity-Building Report, titled “Strengthening Capacities to Advance Tax Transparency and Mobilise Domestic Resources”, was released on 5 March 2026, highlighting significant progress in tax transparency, particularly for developing nations.
Since 2009, member jurisdictions have identified EUR 135 billion in additional tax revenues, with EUR 48 billion benefiting developing countries.
In 2024 alone, developing countries accounted for the majority of EUR 4 billion in newly identified revenues and now actively participate in the automatic exchange of financial information, receiving data on 53 million accounts valued at EUR 2.7 trillion.
Capacity-building efforts reached record levels in 2025, with assistance provided to 111 jurisdictions and training delivered to 20,062 officials.
Strengthening Capacities to Advance Tax Transparency and Mobilise Domestic Resources
The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) continues to play a central role in strengthening international tax cooperation and combating illicit financial flows (IFFs). Through its capacity-building and outreach programme, the Global Forum supports jurisdictions – particularly developing countries – implementing and effectively using tax transparency standards to mobilise domestic resources and promote sustainable development.
The 2026 Global Forum Capacity-Building Report showcases the achievements and progress made by developing country members in advancing, implementing and using the tax transparency standards. Since 2009, Global Forum members have identified at least EUR 135 billion in additional revenues through the implementation of the tax transparency standards, including EUR 48 billion by developing countries. In 2024 alone, developing countries accounted for 70% of EUR 4 billion in additional revenues reported as identified by members. Developing countries are tangibly benefiting from an unprecedented level of tax transparency and co-operation.
- In 2024, they sent 4 659 requests for information in 2024 (+43% compared to 2023).
- Developing countries participating in automatic exchange of financial account information received almost 2.5 times the number of financial accounts they provided, and over 6 times the total values exchanged: They received information on 53 million financial accounts, with a total value of EUR 2.7 trillion, from their partners.
This level of co-operation is facilitated by their growing participation in the Convention on Mutual Administrative Assistance in Tax Matters, which is the most comprehensive multilateral instrument for administrative co-operation among tax authorities worldwide with the participation of 152 jurisdictions (including 76 developing countries).
The Convention is already in force in 144 jurisdictions (including 69 developing countries). Developing countries’ engagement in automatic exchange of information is also growing. They represent now 54 out of the 129 member jurisdictions committed to implement automatic exchange of financial account information by 2028. Currently, 41 developing countries are automatically exchanging this information, with Armenia, Kenya, Rwanda and Uganda having started in 2025. In addition, out of the 76 members committed to implement automatic exchange of information on crypto-asset transactions by 2027, 2028 or 2029, 20 are developing countries.
These results reflect years of sustained awareness-raising and technical assistance at local, regional and global level to strengthen legal frameworks and foster effective administrative co-operation.
Developing countries, representing 56% of Global Forum membership, continue to play an active role in all the Global Forum’s activities, contributing to peer reviews, policy development, and knowledge sharing. Sri Lanka joining as the 172nd member testifies of developing countries’ interest in benefiting from the tax transparency standards.
The regional initiatives remain a powerful approach for sharing experiences and amplifying the benefits of implementing tax transparency standards but also to address the members’ specific needs and priorities. While the Africa, Asia and Latin America Initiatives are making significant strides in delivering on their identified priorities, a dedicated Dialogue has been initiated with Caribbean jurisdictions to better address their needs and foster regional synergies in addition to the continuation of the targeted support provided for Pacific Islands.
2025 has been a record year for the Global Forum capacity-building programme reflecting the growing needs of member jurisdictions. The Secretariat delivered bilateral technical assistance to 111 jurisdictions, including intensive support to 88 developing countries, the highest level since the programme began in 2011. Despite this scale-up, quality remained high, with beneficiaries rating the technical assistance programme 4.7 out of 5.
The Global Forum’s long-term programmes continue to have significant impact:
- The Information Security Management Network has continued to expand, showing the growing interest of developing countries in implementing automatic exchange of information, but also in strengthening their information security posture to face fast-evolving cybersecurity threats. In 2025, the Network gathered 459 participants, 287 (63%) of which are from developing countries. They represent 96 jurisdictions, including 50 developing countries (52%). The participation of developing countries increased by 52% since 2024. Through the Network, but also the quarterly experience-sharing events (Information Security Management Live Hours and Days), participating members are developing skills and sharing good practices to strengthen their cybersecurity approach.
- The Train the Trainer Programme has continued to evolve to meet identified needs with the continuation of the Initial series to develop a pool of certified local trainers, the Advanced series to support sustained training activities by previous cohort of trainers, and a dedicated series to support members in ensuring the compliance of financial institutions with their obligations related to automatic exchange of financial account information.
- The Women Leaders in Tax Transparency is continuing to support female leadership, with 26 participants from 26 developing countries joining now a broad network of 93 women from 45 developing countries who successfully completed the programme in previous years and are supporting themselves in the advancement of their professional projects.
Developing the knowledge and skills of officials, in particular tax auditors and exchange of information officers, is critical to ensure the effective use of exchange of information. In 2025, the programme contributed to build the capacities of 20 062 officials (+91% compared to 2024) through training events led by the Secretariat (9 421 officials; +64% compared to 2024), e-learning courses (5 634 officials; +117% compared to 2024), and the training led by the certified trainers of the Train the Trainer series (7 007 officials). Participants in the training activities delivered by the Secretariat rated them 4.5 out of 5. In 2025, 54% of the participants were women, which is in line with the objective of promoting gender balance.
The Secretariat also released additional knowledge tools, including toolkits, guidance and e-learning courses, to support skills development and facilitate technical assistance work.
Sustained political commitment and donor engagement remain essential to consolidate the progress achieved and ensure that developing countries fully benefit from tax transparency to achieve sustainable development goals.
