OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countr

The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more tha

OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countr

In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to t

This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries a