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The work of the Aggressive Tax Planning (ATP) Steering Group is supported by the ATP Directory, a secure online resource for government officials which is intended to help governments keep pace with aggressive tax planning.

The directory contains information on scheme types, how they were detected, and what governments are doing about them. It does not contain any taxpayer-specific information (i.e. they do not disclose the identity of the taxpayers involved) and thus protects taxpayer privacy. Schemes set out fact patterns and the legal provisions being exploited. The inclusion of a scheme shows that one or more countries thought it useful to share information on a scheme with other interested countries, but it does not indicate any legal or other judgment about the scheme on the part of the OECD or its membership.

The purpose of the directory is to enable member countries to better and more quickly understand new schemes, facilitate their detection, adapt risk management strategies and identify successful legislative and administrative countermeasures.

Access is limited to government officials that (i) are from OECD member countries and (ii) actively contribute to the directory.

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