Good job to OECD for leading the way, as it often does, but these are mostly guidelines. The devil will, as usually, cavort in the details of each country&#x27;s own implementation and related treaties. I don&#x27;t have the time to go through all produced material, but if it results in actions similar to the European VAT-mess, they could end up being a lot of red tape for little gain.<p>There is also a real risk that some of these actions will be used as political capital to spend against the implementation of T^^IP treaties, which could be even more pernicious than a bit of tax evasion.<p>Of course, there will be the issue of forcing smaller countries to comply -- it took a decade of continuous brinkmanship to (sort-of) getting the likes of Cayman to accept the minimum amount of scrutiny; it&#x27;s fair to expect larger changes to encounter more resistance.