This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global...

The markets for goods and services have undergone significant changes over the past 20 years. Regulatory reform, more open global markets, new technologies, and growth in the role of services in economic activity have driven the changes, which in many instances have provided significant benefits...