OECD Report on Improving Access to Bank Information For Tax Purposes (IIIB)

The Organization for Economic Co-operation and Development (OECD) recently issued a report entitled Improving Access to Bank Information for Tax Purposes. The report is 116 pages in length; and the body of the report, not including Annex and Appendix, runs 45 pages. This Report was prepared by the Committee on Fiscal Affairs of the OECD. This Committee is under the OECD Directorate for Financial, Fiscal and Enterprise Affairs. It is chaired by Joe Guttentag (United States), who is also Senior Advisor (International Affairs), U.S. Department of Treasury. The Vice-Chairs are P. Simpson (Australia), K. Taniguchi (Japan), and D. Wittevgeen (Netherlands). Under the Committee are several active Working Parties, one of which, Working Party No. 8, deals with tax avoidance and evasion…[more]