Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies … between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report … provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It …

Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax … standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD … Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax …

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

integrity of the tax system. This publication examines in detail this taxpayer segment, describes their usage of aggressive tax …High Net Worth Individuals (HNWIs) pose challenges to tax administrations due to the complexity of their affairs, their … revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behavior on the …