This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation

This report includes Phase 1 and Phase 2 reviews for the Netherlands, now updated to include Phase 2 ratings.

This publication reviews the quality of Mauritius’ legal and regulatory framework for the exchange of information for tax purposes, as well as its implementat

This report examines Finland's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.

This report examines South Africa's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framewor