OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

E405901

intergovernmental body international organization tax transparency body

The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes is an international body that promotes and monitors the implementation of global standards for tax transparency and the exchange of information between jurisdictions to combat tax evasion.

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All labels observed (3)

Label	Occurrences
Global Forum on Transparency and Exchange of Information for Tax Purposes	1
OECD Common Reporting Standard	1
OECD Global Forum on Transparency and Exchange of Information for Tax Purposes canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T4018986 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
Context triple: [OECD Directorate for Financial and Enterprise Affairs, hasPart, OECD Global Forum on Transparency and Exchange of Information for Tax Purposes]

A. OECD Centre for Tax Policy and Administration
The OECD Centre for Tax Policy and Administration is the OECD’s main body responsible for developing international tax standards, policies, and guidance to support fair, efficient, and transparent tax systems worldwide.
B. Convention on the Organisation for Economic Co-operation and Development
The Convention on the Organisation for Economic Co-operation and Development is the international treaty that established the OECD as a forum for governments to collaborate on economic policy, development, and global standards.
C. OECD Forum Secretariat
The OECD Forum Secretariat is the unit within the OECD responsible for organizing and coordinating the OECD Forum, a major annual event for policy dialogue among governments, business, labor, and civil society.
D. OECD Directorate for Financial and Enterprise Affairs
The OECD Directorate for Financial and Enterprise Affairs is a key division of the OECD that develops international policies and standards on financial markets, corporate governance, competition, investment, and responsible business conduct.
E. Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism
The Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism (MONEYVAL) is a Council of Europe body that assesses member states’ compliance with international standards to combat money laundering and terrorist financing.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
Target entity description: The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes is an international body that promotes and monitors the implementation of global standards for tax transparency and the exchange of information between jurisdictions to combat tax evasion.

A. OECD Centre for Tax Policy and Administration
The OECD Centre for Tax Policy and Administration is the OECD’s main body responsible for developing international tax standards, policies, and guidance to support fair, efficient, and transparent tax systems worldwide.
B. Convention on the Organisation for Economic Co-operation and Development
The Convention on the Organisation for Economic Co-operation and Development is the international treaty that established the OECD as a forum for governments to collaborate on economic policy, development, and global standards.
C. OECD Forum Secretariat
The OECD Forum Secretariat is the unit within the OECD responsible for organizing and coordinating the OECD Forum, a major annual event for policy dialogue among governments, business, labor, and civil society.
D. OECD Directorate for Financial and Enterprise Affairs
The OECD Directorate for Financial and Enterprise Affairs is a key division of the OECD that develops international policies and standards on financial markets, corporate governance, competition, investment, and responsible business conduct.
E. Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism
The Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism (MONEYVAL) is a Council of Europe body that assesses member states’ compliance with international standards to combat money laundering and terrorist financing.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	intergovernmental body ⓘ international organization ⓘ tax transparency body ⓘ
abbreviation	Global Forum ⓘ
acronym	OECD ⓘ
activity	capacity building for tax administrations ⓘ monitoring of automatic exchange of information ⓘ monitoring of exchange of information on request ⓘ peer reviews of jurisdictions’ implementation of tax transparency standards ⓘ technical assistance to developing countries ⓘ
cooperatesWith	G20 ⓘ International Monetary Fund ⓘ World Bank Group ⓘ regional tax organizations ⓘ
establishedBy	OECD Committee on Fiscal Affairs ⓘ linked to: Committee on Fiscal Affairs
field	exchange of information for tax purposes ⓘ international taxation ⓘ tax transparency ⓘ
focusesOn	access to bank information for tax purposes ⓘ availability of accounting records for tax purposes ⓘ beneficial ownership transparency ⓘ
goal	ensure that jurisdictions effectively implement tax transparency standards ⓘ ensure that tax authorities have access to relevant information to enforce tax laws ⓘ promote a level playing field in international tax cooperation ⓘ
headquartersCountry	France ⓘ
headquartersLocation	Paris ⓘ
hostOrganization	Organisation for Economic Co-operation and Development ⓘ linked to: OECD
language	English ⓘ French ⓘ
membershipIncludes	OECD member countries ⓘ linked to: OECD financial centres ⓘ non-OECD jurisdictions ⓘ
membershipType	jurisdiction-based membership ⓘ
name	Global Forum on Transparency and Exchange of Information for Tax Purposes ⓘ linked to: OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
parentOrganization	Organisation for Economic Co-operation and Development ⓘ linked to: OECD
produces	annual reports on tax transparency developments ⓘ peer review reports on jurisdictions’ compliance with tax transparency standards ⓘ
purpose	combat offshore tax abuse ⓘ combat tax evasion ⓘ monitor implementation of international standards on exchange of information for tax purposes ⓘ promote implementation of international standards on tax transparency ⓘ
reportsTo	G20 finance ministers and central bank governors ⓘ linked to: G20
scope	global ⓘ
standardPromoted	Common Reporting Standard ⓘ automatic exchange of financial account information ⓘ exchange of information on request ⓘ international standard on transparency and exchange of information for tax purposes ⓘ
website	https://www.oecd.org/tax/transparency/ ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

OECD Directorate for Financial and Enterprise Affairs → hasPart → OECD Global Forum on Transparency and Exchange of Information for Tax Purposes ⓘ

Foreign Account Tax Compliance Act → relatedTo → OECD Common Reporting Standard ⓘ

linked to: OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

OECD Global Forum on Transparency and Exchange of Information for Tax Purposes → name → Global Forum on Transparency and Exchange of Information for Tax Purposes ⓘ