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    <subfield code="a">Organisation for Economic Co-operation and Development</subfield>
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    <subfield code="a">The Era of Bank Secrecy is Over</subfield>
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    <subfield code="a">USA</subfield>
    <subfield code="b">Organisation for Economic Co-operation and Development</subfield>
    <subfield code="c"> 2011</subfield>
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    <subfield code="a">9p</subfield>
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    <subfield code="a">The report has been prepared by the Organisation for Economic Co-operation and Development (OECD), which hosts the self-standing Secretariat of the Global Forum, provides a brief overview of the impact of this initiative, considers some of the broader effects on attitudes towards tax evasion and aggressive tax planning by both individuals and corporations and sets out what needs to be done to maintain the momentum</subfield>
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    <subfield code="a">Bank secrecy</subfield>
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    <subfield code="u">iffoadatabase.trustafrica.org/iff/the_era_of_bank_secrecy_is_over.pdf</subfield>
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    <subfield code="c">CF</subfield>
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    <subfield code="c">97</subfield>
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