Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the...