Assessing the Playing Field

International Cooperation in Tax Information Exchange

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Review of Selected Countries

The results of the review of the 25 countries may be taken in conjunction with the appendices set out at the end of this paper. Appendix I provides a table of information from the World Bank’s data-resource for OECD countries. Appendix II provides a similar report for the countries targeted by the Harmful Tax Competition Initiative. Appendix III sets out the counterparties to the double taxation conventions with the countries included in this review.


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