This was published by HMRC yesterday:
Can anyone spot the USA? No, me neither.
Or the British Virgin Islands, who we could impose this on? No, not there.
And what about Panama?
Or some larger economies, like Canada, Australia and New Zealand? They seem to have forgotten to join this club.
Or to put it another way, this one has a long way to go.
Not least because the UK data that will be exchanged is utter garbage based wholly on voluntary declaration which includes the option of saying the disclosure scheme does not apply to a company. As any crook will know.
We have a long way to go.