The first automatic exchanges of tax information took place in September 2017 and implementation will continue through … Forum on Transparency and Exchange of Information for Tax Purposes (Forum).The Forum is a self-standing body, founded in … financial services to non-residents. Historically, OFCs have attracted foreign assets from developed states by lowering the tax …

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential … with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that … have emerged in response to developing country needs. It then examines how tax administrations, as well as international …

There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the … global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters … including both tax relations: between States, and between States, taxpayers and intermediary's agents. It follows a wide concept …