publication . Research . Preprint . 2012

Bargaining Over Tax Information Exchange

May Elsayyad;
Open Access English
  • Published: 28 Feb 2012
Abstract
This paper empirically studies recent treaty signings between tax havens and OECD countries as the outcome of a bargaining process over treaty form. Havens can decide not to sign an agreement, to sign a tax information exchange agreement or to sign a double taxation convention. We use a highly stylized bargaining model to develop testable hypotheses with regards to the type of agreement signed. We show that the main determinants of treaty signing are a haven's bargaining power and good governance. We show that it is easier to renegotiate an already existent treaty to include information exchange than to pressure countries with no existent agreement.

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publication . Research . Preprint . 2012

Bargaining Over Tax Information Exchange

May Elsayyad;