Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


Third Annual Meeting of the OECD Global Tax Forum

More than 100 member countries representatives participated in the annual meeting of the Global Tax Forum in Bermuda. The Global Forum is charged with the monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. It became notorious with the publication three years ago of grey and black lists of alleged “tax havens”.

This year’s edition is announcing a new Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which will put OECD in the charge of the arbitrage in case of international tax disputes. The Multilateral Convention has existed for years, but was radically altered in 2010 and according to the Center for Freedom and Prosperity, the OECD now wants to coerce low-tax jurisdictions into acquiescing to the new arrangement – which will oblige them to become deputy tax collectors for every other nation that joins the Convention.

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