The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia. …

This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines … the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance …

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …