The toolkit provides jurisdictions with practical guidance in establishing and running their Exchang of Information (EOI) function. It is based on best practices identified, especially during the Global Forum's peer reviews. It is therefore not prescriptive, but rather provides indications on the possible approaches, based on internationally accepted best practices.

More than 100 representatives of revenue authorities from all over the world convened to share experiences in the fight against tax crimes during the second NTO webinar of the “Tax & Crime” series on 4 February 2021.

With guest speakers from the Iranian National Tax Administration (INTA) and the Brazilian Federal Revenue Office (RFB), the session will provide the platform for an insightful debate on the challenges and best practices for enhanced cooperation in the fight against tax crimes.