The Resource Information sharing and international taxation : a primer

Information sharing and international taxation : a primer

Label
Information sharing and international taxation : a primer
Title
Information sharing and international taxation : a primer
Creator
Subject
Language
eng
Summary
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a, probably 'the', central issue on the international tax policy agenda. Yet this refocusing of the debate on international taxation, away from parametric tax coordination and towards strengthening information exchange, has gone largely unnoticed in the public finance literature. This paper gives an overview of this increasingly important area of intenational taxation, reviewing the key economic, legal, and practical concepts and issues bearing on the analysis and implementation of information exchange, and providing an account of recent policy initiatives and emerging theoretical insights
Citation source
In: International tax and public finance. - Boston. - Vol. 13 (2006),
http://library.link/vocab/creatorName
  • Keen, M
  • Ligthart, J.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • tax competition
  • tax evasion
  • tax treaty
  • money laundering
Label
Information sharing and international taxation : a primer
Instantiates
Publication
Label
Information sharing and international taxation : a primer
Publication

Library Locations

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      52.37366609999999 4.9336932
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