Moving Towards Better Transparency and Exchange of Information on Tax Matters

In this short contribution, Jeffrey Owens, Director of the OECD's Centre for Tax Policy Administration, gives his thoughts on developments on transparency and the exchange of information regarding tax matters. In this respect, he emphasizes the role of the OECD's Global Forum and the recent conclusion of exchange of information and other agreements by a number of jurisdictions that are intended to promote transparency and cooperation in the tax field.