On Tax Information Exchange Agreements
As a reminder, the briefing paper can also be accessed on our home page (top right hand side;) on our briefing papers section, and in our growing A-Z archive.
We have also produced a number of blogs recently, looking at political, practical and other aspects of information exchange. A short handy guide to these blogs:
- March 25, 2010 - UK signals that automatic information exchange is the way forward
- Feb 8, 2010 - Swiss Finance Minister says consider automatic information exchange
- Feb 1, 2010 - Why developing countries are being failed on DTTs and TIEAs.
- Jan 7, 2010 - Memo to the U.N. Tax Committee on why automatic exchange of information is the emerging standard
- Nov 27, 2009 - a numerical analysis of the OECD's TIEAS - showing it's failed
- Nov 18 - McIntyre proposes alternative TIEA
- Nov 1 - McIntyres on automatic exchange being the emerging standard
- July 6 - on the non-perils of information exchange
- July 8 - 12 is not enough
- Obama wants automatic information exchange through the QI program (June 17).
- Cayman's flawed new double tax agreement with the UK
- The Netherlands wants more automatic exchange of information (May 25).
- Exchange of information: the Yossarian aspect of the OECD's "on-request" model (May 24).
- Cayman's unilateral mechanism doesn't make the cut (May 14).
- Carl Levin wants automatic information exchange (May 13)
- Why automatic information exchange can work (May 11.)
- How "on request" agreements could restrict access to information (May 5)
- TJN disputes the OECD's suggestion that their model is sacrosanct (May 1).
- TJN writes to the G20 on automatic exchange of information (April 30).
- Comparing the OECD with the G20
- Richard Murphy writes in the Guardian newspaper on information exchange