OECD Provides Guidance for Tax Enforcement Cooperation under Harmful Tax Practices

On July 10, 2001, the Organization of Economic Cooperation and Development (OECD) Members of the Joint Working Group, established during the joint OECD Commonwealth meeting hosted by Barbados in January 2001, provided written answers to questions posed by the target countries to supplement the oral response provided during the follow up meeting in Paris in January 2000. The responses indicate the parameters of likely changes in tax information exchange, mutual assistance in criminal matters, and supervisory changes to regulating international financial services…[more]