The first automatic exchanges of tax information took place in September 2017 and implementation will continue through … Forum on Transparency and Exchange of Information for Tax Purposes (Forum).The Forum is a self-standing body, founded in … financial services to non-residents. Historically, OFCs have attracted foreign assets from developed states by lowering the tax …

has to start the rules of international tax law, which govern the internationally relevant legal methods for the … resolution of conflicts of tax claims raised by different countries in relation to income that is produced at a cross …