Possible Tougher Incentives for Failure to Respect the International Exchange of Information on Request Standards

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.