Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information

The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for

Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and