institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to … review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax … cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the …

exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …

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 90 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …