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 …

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 …

In considering how tax administrators should relate to tax intermediaries, one approach has been to move tax …'s "enhanced relationship" model. For the last decade, Australia and New Zealand have tested this initiative under the name of … "responsive regulation". This article examines the experiences of Australia and New Zealand in forming an enhanced relationship …