The Organisation for Economic Co-operation and Development (OECD) has released a seminal report on tax information collection and exchange practices in 82 countries. The principal achievement of this long-awaited report, Tax-Cooperation — Towards a Level Playing Field,1 is 200 pages of tables reviewing and effectively comparing information collection and exchange practices in countries ranging from Switzerland to the Cayman Islands to the United States. This data is highly informative for ...

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