Why does the OECD say 82 = 223?
The OECD has issued an updated grey and white list of compliant and non-compliant states:
The ‘international standard’ is, of course, just twelve of the almost meaningless Tax Information Exchange Agreements, but even so many places are a long way from achieving that.
I’d also love to know why there are just 82 jurisdictions on this list when there are 223 in the world. Don’t the others count? Shouldn’t international mean ‘all’?