In 2016, the G20 called on the FATF and the Global Forum to propose ways to improve the implementation of the international standards on transparency, including

This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within w

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

Revelations from many data leaks, court cases, and media reports are a constant reminder about how easy it is to abuse companies and other types of legal entiti