3 articles
Convention on Mutual Administrative Assistance in Tax Matters
MAAC: joint OECD/Council of Europe multilateral tax treaty signed 1988 (Strasbourg), in force 1995, amended 2010; over 150 jurisdictions exchange tax information, recover claims, and serve documents.
Global Forum on Transparency and Exchange of Information for Tax Purposes
The Global Forum on Transparency and Exchange of Information for Tax Purposes is an OECD-hosted multilateral framework in which 173 jurisdictions peer review standards against bank secrecy and tax evasion.
International tax planning
International tax planning: arranging cross-border business and income flows to reduce taxes legally, via transfer pricing, treaty shopping, and foreign subsidiaries; countered by OECD/G20 BEPS measures, the Two-Pillar Solution, and a global minimum tax for MNEs over EUR 750 million revenue.