On Tax Information Exchange Agreements

Following a series of blogs about the relative merits of automatic exchange of tax information between jurisdictions, versus the far weaker "on request" exchange of information, we now publish our final briefing paper on the subject.

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