The Global Forum for Transparency and Information Exchange for Tax Purposes brings together jurisdictions, both OECD members and non-members, that have made a commitment to and worked jointly to develop international standards for transparency and information exchange in tax matters. The Forum currently has more than 132 members and is the most important international body for guaranteeing application of the standards agreed to at the international level. Through a process of in-depth review, the Global Forum exercises oversight to ensure that its members fully apply the transparency and information exchange rules they have promised to put into practice. The Forum conducts supervision and peer review of the application of the standard transparency and information exchange rules. The peer review process is carried out in two phases: Phase 1 evaluates the quality of a jurisdiction's legal and regulatory framework for information exchange; Phase 2 evaluates practical application of this framework.

In October 2011, at the 4th Meeting of the Global Forum for Transparency and Information Exchange for Tax Purposes, held in Paris, France, El Salvador was admitted as the 105th member of the Forum. In February 2015, at the 18th Meeting of the Global Forum, the members of the Peer Review Group considered the Phase 1 Report from the peer review. At this meeting, El Salvador demonstrated its high level of commitment to the international standard for tax transparency and information exchange, and the report was approved as satisfactory. It was published in March 2015.

Later, on 1st June 2015, El Salvador signed the Convention on Mutual Administrative Assistance in Tax Matters, becoming the 86th signatory of the most complete international instrument for promoting cooperation to fight international tax evasion. This Convention, developed by the OECD and the European Council, provides a global multilateral framework for information exchange and tax collection assistance. The convention includes the following: tax-related administrative assistance between authorities for exchange of information upon request, automatic exchange of information, simultaneous tax inspections, and assistance in collection of tax debts.

Lastly, in February 2016, at the 22nd Meeting of the Global Forum, El Salvador's Phase 2 Report was evaluated by the members of the Peer Review Group, receiving an overall rating of “Largely Compliant”. For El Salvador, approval of the Phase 1 and Phase 2 Reports represents a significant achievement, one that demonstrates how important the country considers membership in the Global Forum in assuming the commitments this involves and the seriousness with which the issue is being taken.

In this process of joining the Global Forum for Transparency and Information Exchange, El Salvador's Ministry of Finance enjoyed the support of the EUROsociAL II Programme, funded by the European Union, through various technical assistance missions and exchange visits supported by experts from the National Fraud Investigation Office (ONIF) of the Spanish State Tax Administration Agency (AEAT). It should be noted that the speeches given by El Salvador in defence of the Phase 1 and Phase 2 Reports before the members of the Global Forum expressed gratitude for the technical assistance received from the EUROsociAL Programme.

This activity is part of the "Voluntary Compliance with Tax Obligations" action of the EUROsociAL Programme, financed by the European Union and coordinated by FIIAPP, in which the AEAT and the Inter-American Centre of Tax Administrations (CIAT) are acting as operational partners.