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 …

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Panama. 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 130 jurisdictions which participate in the …

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama. …

This publication contains the Supplementary Phase 1 Peer Review Report for Panama. …

This publication contains the Second Supplementary Phase 1 Peer Review Report for Panama. …

Purpose This paper aims to examine tax leakages in secrecy financial centres. Design/methodology/approach This … that tax evasion is significantly widespread from advanced to emerging economies. It also suggests serious enforcement … difficulties because of light-touch surveillance among competing tax havens and financial professionals. Further, while relevant …