Over the past 25 years, tax transparency has evolved from a policy aspiration into a defining feature of the international tax landscape. The OECD’s 2000 publication of the first list of non‑cooperative jurisdictions for tax purposes was a first milestone. The subsequent establishment of the Global Forum on Transparency and Exchange of Information for Tax Purposes institutionalised that commitment, catalysing successive initiatives that have reshaped cross‑border tax administration.
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