From the introduction of the editors:

Markus Meinzer gives an overview of research to automatic tax information exchange systems between states. These systems should reduce cross-border tax evasion on capital and business incomes. He reports the results of a survey undertaken by him in 15 OECD-countries. For this survey he distributed a questionnaire to the ministries of finance and to taxing authorities. These data provide an overview of automatic tax information exchange systems which are far more widespread than it is commonly thought. Meinzer discusses the efficiency and effectiveness of these systems and gives recommendations how the observed deficiencies could be mitigated.