Harmful Tax Practices

Competitive forces have encouraged countries to make their tax systems more attractive to investors. However, some tax practices are anti-competitive and undermine fair competition and public confidence in tax systems. OECD and non-OECD economies are working together through the Global Forum to address harmful tax practices by improving transparency and establishing effective exchange of information.

What's new

OECD welcomes new Tax Information Exchange Agreements between Guernsey and Netherlands and Isle of Man and Ireland

25-Apr-2008

Two new bilateral arrangements for the exchange of information for tax purposes, between Guernsey and the Netherlands and between the Isle of Man and Ireland, bring to fourteen the number of such agreements signed since the beginning of 2007 by jurisdictions committed to work with OECD countries.

Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

18-Apr-2008

Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

Tackling Cross-Border Tax Evasion

14-Mar-2008

In this joint press statement Mr. Angel Gurría, OECD Secretary-General and Ms. Kristin Halvorsen, Norwegian Minister of Finance address the issue of cross-border tax evasion.

Fighting Offshore Tax Evasion

26-Feb-2008

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Tax disclosures in Germany part of a broader challenge, says OECD Secretary-General

19-Feb-2008

Disclosures concerning alleged widespread tax evasion by German citizens through Liechtenstein highlight a much broader challenge in today's globalised economy: how to respond to countries and territories that seek to profit from tax dodging by residents of other jurisdictions.

OECD welcomes tax information exchange arrangement between Bermuda and the United Kingdom

04-Dec-2007

Bermuda and the United Kingdom have signed a bilateral arrangement for the exchange of information for tax purposes, marking another step forward in international efforts to implement the principles of transparency and exchange of information for tax purposes developed by the OECD's Global Forum on Taxation.

Isle of Man signs agreements with Nordic economies on exchange of information for tax purposes

30-Oct-2007

The Isle of Man has signed bilateral agreements with seven Nordic economies -- Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden --  on exchange of information for tax purposes, marking a significant step forward in international efforts to implement standards of transparency and exchange of information in tax matters developed by OECD’s Global Forum on Taxation.

OECD reports progress in fighting offshore tax evasion, but says more efforts are needed

12-Oct-2007

Many financial centres, both onshore and offshore, are making progress in improving transparency and international co-operation to counter offshore tax evasion, but some still fall short of international standards that have been developed over the last seven years, according to OECD assessments.

Senior Management Appointment: Mr. Pascal Saint-Amans, Head of the International Co-operation and Tax Competition Division on 26 September 2007

25-Sep-2007

The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr. Pascal Saint-Amans as Head of its International Co-operation and Tax Competition Division.

See more news and events… Top of page

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

Publication

This publication provides comparative data on the laws and practices of 82 countries with respect to transparency and exchange of information in taxation matters.

Tax Co-operation: Towards a Level Playing Field - 2007 Assessment by the Global Forum on Taxation

Publication

This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.

Tax Co-operation: Towards a Level Playing Field