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.

This part of the report highlights changes made to the information contained in the 2007 Report. Sections A-D summarise changes made to the information in respect of countries that participated in last years’ assessment. The updated numbers take into account the information provided by Chile, which is taking part in the assessment for the first time, but Chile’s changes are not highlighted. Instead, Section E contains a summary of the legal framework in place in Chile.