The Organisation for Economic Cooperation and Development (OECD) is ramping up its efforts to clamp down on offshore tax evasion.By next year, the OECD is aiming to set up a team called “Tax Inspectors Without Borders” to investigate cases of corporate tax dodging.In a report entitled “Tackling Offshore Tax Evasion”, OECD Secretary-General Jose Angel Gurria says efforts are under way “to improve inter-agency cooperation in the fight against illicit activities”.The report makes note of how governments tax bases are eroded by companies with corporate structures that allow them to move profits from high-tax jurisdictions to low-tax countries.Some companies, such as Google, for example, have used Bermuda-based subsidiaries with no physical operations to trim their tax bills.The OECD report mentions no companies and does not mention Bermuda specifically.“The misuse of corporate vehicles is one aspect of tax base erosion and profit shifting which harm the revenues of states, and in particular developing countries,” Mr Gurria writes.“The OECD is developing appropriate responses to this trend and its Forum on Tax Administration is developing a practical guide to detecting vehicles and establishing ownership and control.“In order to help developing countries address these challenges, the OECD has launched ‘Tax Inspectors without Borders’, which will be up and running by the end of 2013.”The report talks of progress made since G20 leaders of the world’s biggest economic powers took actions to “end the era of bank secrecy” and clamp down on offshore tax evasion.It highlights the work of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, of which Bermuda is vice-chair, and states that G20 finance ministers and central bank governors laid out in more detail their plans to tackle offshore evasion during their meetings in February and April of this year.G20 leaders are calling on all countries to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which now has 35 signatories.The report adds that automatic exchange of information proves to be a useful way to implement enhanced international tax co-operation.Bermuda has signed tax information exchange agreements (TIEAs) with more than 30 countries, with the encouragement of the OECD.