The research project is unique as a long term project (extending from July 2012 to 2016) investigating, in the specific perspective of developing Countries, the main issues and opportunities arising from the global standards of transparency and exchange of information in tax matters.

The research project is coordinated by a research unit at the University of Oslo under the supervision of Professor Frederik Zimmer but sees also the participation of WU. Along these European research units, South research units conducting field studies are based in Brazil, Colombia, Uruguay, South Africa and Uganda, involving some of the most prestigious tax faculties in each Country.

The Research Institute for International Taxation, whose participation to the project will be coordinated by Professor Pasquale Pistone (Ad Personam Jean Monnet Chair on European Tax Law and Policy), will play a liaison role between the different research units in order to promote a fruitful "North - South Dialogue". The Research Project will also involve WU economists such as Professor Martin Zagler (Co-Director of the Research Institute with Professor Eberhartinger, Professor Lang and Professor Schuch). Moreover, the Research Project will be instrumental in fostering further synergies between the Research Institute and the new WU Global Tax Policy Center, whose Director, Professor Jeffrey Owens, is also a member of the research team.

Thanks to the enhanced support of the University of Oslo, a considerable part of the financial resources for the project (in the range of 50% of the budget) will be allotted to the South Research Units. In the perspective of the enhancement of local research capacity, in particular in Africa, specific resources are destined to scholarships for young Ugandan researchers participating in the project.

Further information