评估税收透明度和信息交换方面的进展：经合组织和全球论坛向二十国集团财政部长和央行行长提交的报告

Taking Stock of Progress onTransparency and Exchange ofInformation for Tax Purposes OECD and Global Forum Report to G20 FinanceMinisters and Central Bank Governors July 2025, South Africa Taking Stock of Progress on Transparencyand Exchange of Information for TaxPurposes OECD and Global ForumReport to G20 Finance Ministers andCentral Bank Governors This work is published under the responsibility of the Secretary-General of the OECD. The opinionsexpressed and arguments employed herein do not necessarily reflect the official views of OECD membercountries or of members of the Global Forum on Transparency and Exchange of Information for TaxPurposes. The report was prepared for publication by the Secretariat of the OECD and of the Global Forumon Transparency and Exchange of Information for Tax Purposes. This document, as well as any data and map included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area. Please citethis report as: OECD (2025)Taking Stock of Progress on Transparency and Exchange of Information for TaxPurposes:OECD and Global ForumReport to G20 Finance Ministers and Central Bank Governors,OECD Publishing, Paris,https://doi.org/10.1787/afddc8c5-en. @OECD 2025 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto be bound by the termsof this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between theoriginal work and the translation, only the text of original work should be considered valid. Adaptations–you mustcite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressedand arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permissionfrom the third party and for any claims of infringement. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules 2012.The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Table of contents Abbreviations and acronyms5 1. Introduction6 2. Progress driven by G20 Leadership8 Lack of tax transparency as harmful tax competition8Bringing financial secrecy to an end9Deepening tax transparency and EOI11Next frontiers13 3.Examining impact on tax compliance and revenues15Additional revenuesfromincreased tax transparency and EOI15Impact on tax compliance16 4. Cross-border exchange of information in practice20Practicalinsights and global use of EOIR20Practical insights and global use of CRS26 5.Looking Ahead: Addressing current and emerging challenges32 Annex A. Status of commitments 34 Annex B. Evolving EOI networks 38 Annex C. Progress intheeffectiveness of exchanges on request (EOIR)43 Annex D. Progress in automatic exchange ofinformationon offshore bank accountsand other financial assets (CRS) Annex E. Confidentiality and data safeguards57 Annex F. Summary of key G20 calls for actionregarding tax transparency and EOI60 References62 FIGURES Figure1. Multilateral Convention on Mutual Administrative Assistance in Tax Matters, as amended10Figure2. Additional revenues identified in 2009–2024 (in billion EUR)15Figure3. Number of requests made, 2009–202420Figure4. Number of members making requests, 2009–202421Figure5. Outgoing requests by thresholds, % of the total number ofrequests made by Global Forummembers, in 202422Figure6. Regional distribution of outgoing requests by Global Forum Members, based on top-5 exchangepartners, in 202423Figure7. Number of requests received based on CRS information sent, 2017–202424Figure8. Number of requests received based on CRS information sent, as a percentage of total requests,2017–202424Figure9. Timeliness in responding to requests in Round 2 of EOIR peer reviews25Figure10. Key challenges for effective EOIR exchanges (% of responses), 202426Figure11. Number and values of financial accounts received, 2017–202427Figure12. Number of financial accounts received by reciprocal jurisdictions (% of jurisdictions receivingaccounts, per threshold), 202427Figure13. Regional distribution of outgoing CRS data flows in 2024, based on top-5 exchange partners withthe largest number of Financial Accounts28Figure14. Use of CRS information received (% of jurisdictions), 202529Figure15. Average matching rate (%), 202430Figure16. Main challenges for effective CRS exchanges (% of jurisdiction