Focus has broadened from tax haven secrecy to corporate profit-shifting.
by Oxford Analytica
Forbes
The emphasis on tax transparency at the April G20 meeting in London has not dissipated; rather, it has strengthened. Governments increasingly seem determined to implement serious change. Agendas have broadened from a strict focus on tax haven secrecy to measures in the area of corporate profit-shifting.
Tax information exchange. The current basis for exchange of tax information between jurisdictions is through Tax Information Exchange Agreements. TIEAs are bilateral agreements, based on an OECD model, that allow for exchange of information on request.
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