Tax policy and tax administration around the world are both experiencing unprecedented levels of change, driven, in large part, by the Global Financial Crisis.

This report highlights some of these global changes and the subsequent impact being felt by high net worth individuals (HNWIs).

We explore current policy direction and the spectacular rise in collaboration and information sharing among tax administrations, and how many HNWIs are now starting to realize that their relationship with key taxing administrations needs to evolve and change, for which we set out a series of leading practices which may be considered.

Further details are available using the link below:

• Wealth under the spotlight: Tax administration without borders (pdf, 3.55 MB)

More about Tax administration without borders:

• www.ey.com/taxadministrationwithoutborders