Tax Information Exchange with Developing Countries and Tax Havens

Research English OPEN
Braun, Julia; Zagler, Martin;
(2015)
  • Publisher: WU Vienna University of Economics and Business, Universität Wien
  • Subject: RVK QL 530, QL 840, QL 410; JEL K33, F53, H25, H87, D82 | developing countries / tax havens / tax information exchange agreements / Entiwcklungsländer / Steuerparadies / Informationsaustausch / Rechtshilfeabkommen / Doppelbesteuerungsabkommen / Tarifverhandlungsmodelle

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, we demonstrate that F... View more
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