Assessing the Playing Field

International Cooperation in Tax Information Exchange

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The express goal of the OECD Global Forum on exchange of tax information has been stated to be the achievement of ‘convergence of existing practices of information exchange to meet high standards’ which ‘would achieve a global level playing field.’133 The benchmark 2006 Assessment conducted by the OECD has been particularly useful in identifying the existence in all countries reviewed of available tax information frameworks, albeit with variations in the manner in which exchange of tax information is achieved, and in most countries, of limitations in the existing mechanisms for the exchange of information.


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