Assessing the Playing Field

International Cooperation in Tax Information Exchange

image of Assessing the Playing Field




It should be noted that the limitations addressed in the context of the 2006 Assessment refer only to legal and administrative mechanisms, rather than to limitations related to the actual practices of the countries. The ability to provide tax information for foreign tax authorities only pursuant to an international agreement is not viewed as a limitation, as this is an accepted international norm.


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error