In a global era, tax administrators must extend their reach beyond the borders of the nation state. They must cooperate … capacity to enforce national tax laws in respect of multinational and mobile capital and labour. This article discusses a range … of trends indicating that national tax administrators are, finally, beginning to achieve the levels of transnational tax …

Ten days ago I returned from the third meeting of the OECD's Forum on Tax Administration in Korea. Thirty … tax requirements.Four areas were identified to intensify existing work or initiate work: identifying and countering … aggressive tax planning schemes; examining the role of tax intermediaries in the promotion of unacceptable tax minimisation …

interested in transparency and exchange of information for tax purposes. …