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This page definitely needs a bit of a cleanup. At the moment it is stuck between summarising the past and the present, and it tries to conflate too many different jurisdictions. I also suspect that there is really not enough coverage of recent global developments relating to tax information exchange and increased compliance obligations. I am happy to assist, but would welcome wider participation. --Legis (talk - contribs) 09:29, 2 March 2015 (UTC)