The Resource Tax information exchange with developing countries and tax havens

Tax information exchange with developing countries and tax havens

Label
Tax information exchange with developing countries and tax havens
Title
Tax information exchange with developing countries and tax havens
Creator
Subject
Language
eng
Summary
The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, the authors demonstrate that receiving nations will lose in asymmetric situations.The authors present a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. They argue that a tax information exchange agreement (TIEA) or a double tax treaty with information exchange is more likely when the capital importer is compensated through official development assistence. They also demonstrate how the foreign account tax compliance act (FATCA) and similar international initiatives bias the bargaining outcome in favour of capital exporting countries
Index
no index present
Language note
English
Literary form
non fiction
Series statement
WU International Taxation Research Paper Series
Series volume
2015 no. 25
Label
Tax information exchange with developing countries and tax havens
Publication
Extent
30 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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