The Resource Exchange of information agreements as a means of combating tax evasion

Exchange of information agreements as a means of combating tax evasion

Label
Exchange of information agreements as a means of combating tax evasion
Title
Exchange of information agreements as a means of combating tax evasion
Title variation
The successes and challenges of tax administrations in maintaining efficiencies in a time of global economic transformation : exchange of Information agreements as a means of combating tax evasion
Creator
Subject
Summary
The liberalization of domestic economies (including the restriction or elimination of the control on foreign investment and of foreign exchange controls) allows persons operating globally to easily shift around not only passive income but also active income. In addition, some jurisdictions have also embarked in tax competition including the creation of special offshore regimes to attract the internationally mobile capital. This reality plus the differences in domestic tax systems provide taxpayers with the opportunity to benefit from special regimes and also to try to avoid or evade taxation. Confronted with this problem, countries must on the one hand fight for maintaining their tax sovereignty and ensure the correct allocation of taxing rights between tax treaty partners. On the other hand, harmful tax competition has to be addressed by the international community. The aim is to improve transparency and cooperation between tax administrations, the key element being the exchange of information
http://library.link/vocab/creatorName
Gutiérrez Puente, C
Geographic coverage
International
Language note
English
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • tax competition
  • tax evasion
  • tax sovereignty
  • exchange of information
Label
Exchange of information agreements as a means of combating tax evasion
Instantiates
Publication
Extent
8 p.
Form of item
regular print reproduction
Label
Exchange of information agreements as a means of combating tax evasion
Publication
Extent
8 p.
Form of item
regular print reproduction

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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