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Assessing the Playing Field

International Cooperation in Tax Information Exchange

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The ‘Level Playing Field' in Context

In 2003 at the Global Forum meeting in Ottawa, following the presentation of a proposal by members of the ITIO, both OECD and non-OECD Global Forum members acknowledged that the ‘playing field’ was unlevel and commendably committed themselves to work toward the principle of a ‘level playing field’.43 In their closing statement, the co-chairs of the Ottawa Global Forum, Gabriel Makhlouf, Chair of the OECD’s Committee on Fiscal Affairs, and Deputy Prime Minister and Finance Minister of the Cook Islands, the Honourable Dr Terepai Maoate, referred to the fact that ‘the level playing field is fundamentally about fairness’.

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