On 16 September 2009, the OECD released an overview of the OECD's work on countering international tax evasion. The Overview consists of a background information briefing that compiles the recent efforts made by the OECD, together with governments worldwide, to counteract international tax evasion and implement the international tax standards.
The Overview also lists various questions and answers on the implementation of such standards. Two annexes are included:

• Statements made by the G7, G8 and G20 on the OECD's work in international tax evasion.
• A list of Exchange of Information Agreements (TIEAs) signed between OECD member countries and jurisdictions committed to the international tax standards since 2000.

The Overview highlighted that all 84 countries surveyed by the Global Forum have now endorsed the international tax standards. In this regard:

• Hong Kong, Macau and Singapore have announced that they will enact internal legislation that would allow them to comply with the international tax standards. -Andorra, Liechtenstein and Monaco have endorsed the OECD standards and are willing to modify their internal law and to enter into TIEAs.
• Cayman Islands and St. Kitts and Nevis have enacted legislation allowing exchange of information. Cayman Island also signed TIEAs with 7 Nordic countries.
• Brunei, Costa Rica, Guatemala, Malaysia, Philippines and Uruguay have formally endorsed the internationally agreed standards and identified concrete steps to implement them.

The Overview emphasized that all OECD member countries accepted Art. 26 of the OECD Model Tax Convention. Austria, Belgium, Luxembourg and Switzerland, have dropped their reservations to the article and are negotiating updates to their tax treaty networks.

• Overview