The recently published ministerial draft bill of a law to combat tax evasion and fraud can be regarded as a reaction to the fact that many countries are not willing to provide an information exchange in tax matters in accordance with the latest OECD-standards. This Act allows the German government to make provisions in regards to tax advantages dependant on the compliance with cooperation obligations and providing evidence, if business relations exist with so-called tax havens. Similar laws are planned inter alia in Greece, Italy, Spain, Poland, Portugal and Canada.

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