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⍰ ASK What is the role of international organizations, such as the OECD, in regulating offshore tax and legal structures?

International organizations, such as the Organization for Economic Co-operation and Development (OECD), play a significant role in regulating offshore tax and legal structures. The OECD is a global forum of 37 member countries that works to promote economic growth and sustainable development, and one of its key areas of focus is tax policy.

The OECD has been at the forefront of efforts to regulate offshore tax and legal structures and prevent tax avoidance and evasion. For example, the organization has developed a number of initiatives aimed at improving tax transparency and information exchange, including the Common Reporting Standard (CRS), which requires financial institutions to collect and exchange information on their clients' financial accounts on an annual basis.

The OECD has also been active in developing international tax norms and standards, including the Base Erosion and Profit Shifting (BEPS) initiative. The BEPS initiative aims to address tax avoidance by multinational corporations and ensure that profits are taxed where economic activities are performed and value is created.
 

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