What happened?
The Global Forum on Transparency and Exchange of Information for Tax Purposes released taxpayer-information security guidance on 6 October 2026 and announced a separate resource on secure AI use for tax authorities.
Key details
The public guidance, Safeguarding Tax Information, updates an earlier Global Forum toolkit. It addresses confidentiality, information security, cybersecurity, governance and risk management, with practical examples for tax authorities participating in automatic exchange of information.
The launch took place during Information Security Management Days on 5–6 October. Bahrain and Saudi Arabia were among the jurisdictions whose experts shared experience. Discussions addressed AI governance, incident response and supplier and cloud security.
The Global Forum also launched Guidance on the Secure Use of Artificial Intelligence in Tax Authorities, including a policy template. It is available on request to tax authorities. T&M has verified its announcement, but has not inspected this restricted document and makes no claims about its detailed requirements.
Who is affected?
The intended users are tax administrations managing confidential information and cross-border exchange. The publication is also relevant context for policymakers and advisers concerned with taxpayer-data governance.
Effective date / timing
Guidance release and official announcement: 6 October 2026. T&M source review: 13 October 2026. This is practical guidance; the announcement does not establish a new GCC taxpayer obligation, filing deadline or statutory effective date. Any binding requirements must be assessed under applicable domestic law and exchange arrangements.