A Brief History of Tax Transparency

Jun 2016
This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international collaboration- to more recent years, when there has been real awareness of taxation as an intrinsically global phenomenon. Thus the study analyzes the development of the new technical instruments and the institutional apparatus that have facilitated such progress, as well as matters that threaten their effectiveness and the critical factors in these processes.