The OECD has published a Toolkit for Establishing a Function for Cross Border Assistance in the Recovery of Tax Claims. The toolkit aims at ensuring that cross-border assistance in the recovery of tax claims becomes a useful tool for tax administrations that are exposed to the issue of cross-border mobility of tax debtors and their assets. Its purpose is to assist jurisdictions with no or limited experience in this form of mutual administrative assistance in tax matters to improve their existing frameworks.