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The OECD has assessed how willing countries are to challenge questionable international tax practices.
OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes has just released its assessment of how willing countries are to challenge questionable international tax practices. After the "Panama Papers," the country of Panama remains poorly rated, its efforts being now classified as "partially compliant " with global transparency standards, which is one of the lowest ratings.
More broadly, this is the reference site for documenting the questionable tax practices of certain states, and especially their willingness (or unwillingness) to remedy them.