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Using bank deposit data to assess the impact of exchange of information

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/using-bank-deposit-data-to-assess-the-impact-of-exchange-of-information_7feee29a-en.html
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This note presents a summary of ongoing work to assess the impact of increasing tax transparency and exchange of information (EOI) on cross-border financial activity using international investment data. Since 2009, there has been a dramatic increase in tax transparency around the world, stemming from the implementation of new standards of exchange...
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