The Platform for Collaboration on Tax (IMF, OECD, UN and the WBG) has published a Confidentiality and Information Security Management Toolkit (2020) The aim of this Confidentiality and ISM toolkit (the “toolkit”) is to assist countries that wish to participate in the automatic exchange of information (AEOI) by ensuring that they meet good practice standards in confidentiality and data safeguarding. It provides general guidance on implementing legal and information security management (ISM) frameworks that ensure the confidentiality of taxpayer information, including information exchanged under international agreements (“exchanged information”), in line with the requirements of the Standard for Automatic Exchange of Financial Account Information in Tax Matters or “AEOI Standard”. The implementation of good practice ISM frameworks is also relevant to other types of exchange, such as the exchange of information on request, spontaneous exchange of information, and exchange of Country‑by‑Country Reports pursuant to the Base Erosion and Profit Shifting (BEPS) Action 13 standard ...