Ten days ago I returned from the third meeting of the OECD's Forum on Tax Administration in Korea. Thirty-five economies agreed to work together to address the significant and growing problem of international non-compliance with national tax requirements.Four areas were identified to intensify...

In a global era, tax administrators must extend their reach beyond the borders of the nation state. They must cooperate actively with administrators from other countries and work to build transnational institutions and networks that give them the capacity to enforce national tax laws in respect...