<h1>Cross-border tax cooperation expanded through APAs, FATCA information sharing, and joint tax audits to strengthen enforcement and transparency.</h1> The Partnership advanced bilateral tax cooperation by resolving disputes, accepting Advance Pricing Agreements, and expanding information sharing under the FATCA Inter-Governmental Agreement toward full reciprocity, while committing to joint tax audits and cross-border tax examinations. It continued financial-regulatory exchange on banking reform, capital markets, and payment bank regulation, and executed a Terms of Reference for technical assistance on public debt management. The Initiative also coordinated investment mobilization for infrastructure including support for the National Investment and Infrastructure Fund, and enhanced AML/CFT information sharing.