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The great exchange

The G20 Summit ensured that tax information exchange remained firmly on the international political agenda, says Geoff Cook

23 October 2013

The G20 Summit ensured that tax information exchange remained firmly on the international political agenda, says Geoff Cook

The Organisation for Economic Co-operation and Development's (OECD) action plan - designed to "tackle tax avoidance, harmful practices, and aggressive tax planning" - was endorsed in its entirety at the G20 Summit in September. Now, the challenge is how to achieve that aspiration.

The G20's report also highlighted the progress being made by the 112 countries forming the OECD Global Forum on tax transparency. It covered the adoption and application of information exchange on request, and gave details on the performance of individual countries in following through on their obligatio...

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