Though we are only a few weeks into 2013, it is already clear that it will be a year in which cross-border cooperation and exchange of information reach new highs. Matthew Gilleard looks at how and why cross-border cooperation and information exchange are increasing, which jurisdictions are driving this, and what effects are already being seen.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year