The OECD has published the subject framework on its www site, with indication that this can form a basis for which it can continue its dialogue with jurisdictions identified as tax havens.

The document sets out the steps that the OECD is asking identified jurisdictions to take in order to demonstrate a commitment to transparency, non-discrimination and effective cooperation.

The full text of the Framework can be accessed at www.oecd.org/media/MOUrev20novR1.pdf.