http://www.oecd.org/tax/2013-OECD-SG-Report-to-G20-Heads-of-Government.pdf
The OECD report provides relevant information worthy of review, including the following items:
- 119 member jurisdictions have committed to the Transparency & Exchange of Information initiative (except for Lebanon),
- Status of ongoing technical assistance and training objectives,
- Competent Authority database is in place, containing information for over 70 jurisdictions,
- Measurement techniques to determine effectiveness, and
- Appendices listing various factors in providing exchange of information, including confidentiality provisions, rights and safeguards.
These notable efforts are ongoing, providing timely and informative information that should be shared.
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