Collection Items

  • Article
    Austria: Treaties on Exchange of Tax Information (Jan. 12, 2010) On December 18, 2009, the Federal Council (Bundesrat), the chamber representing the states in the Austrian legislature, approved the resolutions of the National Council (Nationalrat, representative chamber of the Austrian legislature) that ratified agreement-amending protocols or agreements relating to the exchange of information in tax matters (Bundesrat, 780th Session, Parliament of the […]
    • Contributor: Palmer, Edith
    • Date: 2010-01-12
  • Article
    International: 130 Countries and Jurisdictions Agree to Plans for Global Minimum Corporate Tax Rate On July 1, 2021, the Organisation for Economic Cooperation and Development (OECD) announced that 130 countries and jurisdictions had signed a two-pillar statement for a global minimum corporate tax rate. Included among the signatories were all of the G20 countries, representing more than 90% of global GDP, and jurisdictions commonly regarded as tax havens, such … Continue reading “International: 130 Countries and Jurisdictions Agree...
    • Contributor: Boomer, Elizabeth
    • Date: 2021-07-13
  • Article
    Organisation for Economic Cooperation and Development: Tax Havens Targeted (Nov. 6, 2008) On October 21, 2008, at a conference to combat international tax evasion and avoidance, representatives of 17 leading economies that are Member States of the Organisation for Economic Cooperation and Development (OECD) made a recommendation to the OECD that it compile a new blacklist targeting uncooperative tax jurisdictions. The current list targets […]
    • Contributor: Zeldin, Wendy
    • Date: 2008-11-06