Introduction

This marks the second update of the OECD's Global Forum report, Tax Cooperation: Towards a Level Playing Field ‐ 2006 Assessment by the Global Forum on Taxation (the 2006 Report), published in May 2006. Tax Co‐operation: Towards a Level Playing Field ‐ 2007 Assessment by the Global Forum on Taxation (the 2007 Report) was released in October 2007.