TO strengthen international tax cooperation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain.

The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes. Confidentiality of information being essential for all forms of exchange, but in particular for automatic exchange of information.