In recent years, tackling global tax evasion and avoidance, facilitated through off shore legal entities and structures, has become a priority for governments around the globe. The political support for addressing this menace has resulted in development of standards on transparency and exchange of information and almost every jurisdiction in the world has now committed to implement these standards. This book provides guidance to tax authorities, taxpayers, tax professionals and public at large in understanding how global transparency and the commitment of jurisdictions to exchange information would facilitate investigation of cross-border transactions for effective protection of domestic tax revenue. Key Highlights:-