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TAX NEWS - January 2010

OECD: Compliance by tax havens

The OECD has issued an update on recent – and positive – progress in the area of compliance by tax havens with the OECD standards of tax transparency and exchange of information. Nearly 200 tax information exchange agreements were signed in 2009 and 110 tax treaties or protocols were signed or brought up to the standards by countries that were considered to fallen short of the standards in April 2009.

A number of countries have passed legislation implementing their commitment to the international standard and several others have initiated legislative changes designed to allow them to meet the standards. Nineteen jurisdictions have moved to the category of jurisdictions that have substantially implemented the standards (by concluding 12 or more agreements).
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