英文_OECD_财政透明度和改革方案_OCDE和G20中央银行财政部长和政府官员意图世界论坛报告_72页_2mb

Summary of Bilan des progrès en matière de transparence et d’échange de renseignements à des fins fiscales

This report, prepared by the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes at the request of the South African G20 presidency, outlines the significant advancements in tax transparency and information exchange (IER) since the G20's inception. The progress is driven by G20 leadership, international cooperation, and the implementation of standards like the Common Reporting Standard (NCD) and the Exchange of Information (ERD).

Key Progress

• Historical Context: Efforts began with the OECD's 1998 report on harmful tax competition, leading to the creation of the Forum in 2001. The 2008 financial crisis marked a turning point, with G20 leaders recognizing the end of banking secrecy and promoting greater tax cooperation.
• Implementation Scale: Over 170 jurisdictions collaborate under the Forum. Key milestones include:
  • ERD Adoption: 89% of reviewed jurisdictions are compliant or substantially compliant with the ERD standard.
  • NCD Implementation: 95% of jurisdictions have largely aligned legal frameworks with the NCD, facilitating annual exchanges of over 171 million financial accounts worth nearly €13 trillion in 2024.
  • Crypto-Asset Reporting: 69 jurisdictions have committed to implementing the Crypto-Asset Disclosure Framework (CAD) by 2027.
• Statistical Impact: Since 2009, ~€135 billion in additional tax revenue (including taxes, interest, and penalties) has been identified, and tax evasion through offshore deposits decreased by an estimated 67%. Investments in tax havens fell by 28.5% for non-IFC households due to NCD implementation.

Impact on Tax Compliance and Revenues

• The shift has improved tax collection, with voluntary disclosures (PDV) revealing previously hidden assets, such as 5% of Swiss households declaring assets worth €5% of GDP. Enhanced transparency has reduced evasion, particularly for high-income individuals and sophisticated structures.
• Revenue gains stem from PDV, ERD, and NCD usage, with fluctuations due to varying demand cycles. For example, ERD generated ~€19 billion since 2009, and NCD-specific controls identified ~€5 billion in 2024.

Challenges and Future Outlook

• Ongoing Issues: Residual gaps include incomplete beneficiary information in entities, underreporting in some jurisdictions, and the need for continuous capacity building, especially in developing countries. Emerging risks involve crypto-asset anonymity, digital real estate, and nominee structures.
• Future Initiatives: The Forum and G20 focus on expanding NCD and CAD implementation, improving data matching, and addressing cross-border challenges like residence-by-investment schemes. New work includes securing automatic exchange of information and enhancing transparency for immovable property.

Conclusion

The advancements have fostered fairer tax systems and reduced evasion, but sustained international cooperation, strengthened legal frameworks, and adaptive policies are vital to address evolving risks and ensure equitable competition. The G20 and Forum remain central to this effort, promoting inclusive global tax governance.