After the dissolution of the Soviet Union in 1992, the Russian Federation promptly proceeded with initial economic reform measures and privatisation programmes which were largely completed by 1994. Despite the creation of a basic corporate sector, many structural reforms remained incomplete,...

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 participate in the work of the Global Forum on an equal footing....

This report contains a “Phase 2: Implementation of the Standard in Practice” review for Austria, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for...