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Now that all the G20 have agreed on the principle of tax information exchange between countries we will all need to put our thinking caps on to devise and develop systems that will be able to send and receive information on tiffany sterling silver taxpayers across borders. For example, do we know which agencies will be handling the data requests? Will they be banks and tax collection agencies? Will the requests be made by email, on forms or by telephone? There's a lot to consider before their promises can be turned into real action.