This report builds on those preliminary findings and sets out proposals to deal with those jurisdictions which fail to respect Global Forum standards of exchange of information on request. It provides an important step towards putting in place such tougher incentives, which also have the potential to be further built upon over time.
Published on 5 September 2015.
At their meeting in September 2014, the G20 Finance Ministers asked the OECD to work with all G20 members to propose possible tougher incentives and implementation processes, to deal with those countries which fail to respect Global Forum standards on exchange of tax information on request. An interim report was delivered to G20 Finance Ministers at their meeting in February 2015.
This report was originally published as Annex 1 to the OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors, which was released on 5 September 2015 after the G20 Finance Ministers and Central Bank Governors meeting in Ankara, Turkey.