OECD launches report into tax havens' TIEA progress

The standard requires exchange of information on request in all tax matters to enforce domestic tax law. It comprises four parts: Jurisdictions that have substantially implemented the tax standard Tax havens that have committed to the internationally agreed tax standard but have not yet substantially implemented it. Other financial centres committing to the tax standard but have not yet substantially implemented it Jurisdictions that are not committed to implementing the standard "Recent developments reinforce the status of the OECD standard as the international benchmark and ...