Thirty-four nations disclosed a finalized model plan Monday to regularly share financial data for tax enforcement purposes as part of a broader crackdown on tax dodgers and offshore jurisdictions. The standard, by the Organisation for Economic Cooperation and Development (OECD), is intended to automate and facilitate cross-border information exchanges among the world's largest economies, including EU members and the United States. Over 65 nations have agreed to the initiative, first disclosed in April 2013. For financial institutions, the plan will entail scrutinizing accounts held for individuals, trusts, shell companies and other taxable entities and handing over related information on investment...