© OECD 2018 interactive tax mapOECD: Interactive Tax Map

Want easy-to-access information showing progress in improving international tax co-operation? Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.

Both the Global Forum and the Inclusive Framework on BEPS (as regard its four minimum standards) have put peer reviews in place, a process through which all members are assessing each other’s implementation of the agreed standards. While the Global Forum’s process has been in place since 2010 for exchange of information on request and has produced comprehensive ratings, the review of the implementation of the BEPS minimum standards and the implementation of AEOI is more recent and so the results of evaluations and recommendations for improvement are in an earlier stage. Many of these reviews are being relied upon by other organisations to identify non-cooperative jurisdictions, including the EU.

Recent OECD publications of interest

OECD (2017): Taxation and Skills. Paris, April 6.
OECD (2017): The Changing Tax Compliance Environment and the Role of Audit. Paris, September 29.van de van de Ven P, Fano D (2017) Understanding Financial Accounts. OECD Paris, November 11.

Source: OECD 

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