The EOI unit plays a central role in the operation of EOI and more broadly in international tax co‑operation. Jointly published by the Global Forum Secretariat and the African Tax Administration Forum, the toolkit is aimed at assisting countries in establishing or improving their EOI units’ operation. It underlines policy considerations and provides guidance on setting up and managing an effective EOI function in order to improve co-operation among tax administrations and better tackle tax evasion and other illicit financial flows.
The toolkit is not an end in itself. It provides practical answers to the frequent questions asked by jurisdictions along the EOI journey.
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