Assessing the Playing Field: International Cooperation in Tax Information Exchange
Synopsis
Chapters
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Foreword
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Executive Summary
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Introduction
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Background to the 2006 Assessment
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The ‘Level Playing Field' in Context
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Methodology
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Review of Selected Countries
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Observations
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The Implications of the Use of DTCs as Compared with TIEAs
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A Way Forward
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Conclusion
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Average GDP of OECD Countries
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Average GDP of Countries Targeted as ‘Tax Havens'
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Counterparties to DTCs and TIEAs
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Bibliography
Published
1 May 2007
Series
Online ISSN
2310-1385
Categories
Copyright (c) 2007 Commonwealth Secretariat
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.