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Exchanging Information to Combat Tax Evasion

  Author: ADB ( Asian Development Bank )
 June, 2015
  Price: FREE

Abstract:

International cooperation among national tax authorities, through the exchange of information (EOI) on taxpayer-related information including cross-border transactions and taxpayers’ foreign assets, is an important tool for combatting the problem. Many Asian countries are upgrading their capacity to handle EOI by meeting the international standards set by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

This article was first published by the Asian Development Bank (www.adb.org).
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