The Tax Justice Network is about to release a new study on the progress being made to introduce automatic information exchange (AIE). International Tax Review speaks to the author of the study, Markus Meinzer, ahead of its publication about how far the world has come and who is holding it back.
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China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap