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Information Sharing and International Taxation: A Primer Author info | Abstract | Publisher info | Download info | Related research | Statistics Michael Keen ()
Jenny Ligthart ()
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The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a—probably ‘the’—central issue on the international tax policy agenda. Yet this refocusing of the debate on international taxation—away from parametric tax coordination and towards strengthening information exchange—has gone largely unnoticed in the public finance literature. This paper gives an overview of this increasingly important area of international taxation, reviewing the key economic, legal, and practical concepts and issues bearing on the analysis and implementation of information exchange, and providing an account of recent policy initiatives and emerging theoretical insights. Copyright Springer Science + Business Media, Inc. 2006
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Article provided by Springer in its journal International Tax and Public Finance .
Volume (Year): 13 (2006)
Issue (Month): 1 (January)
Pages: 81-110
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Handle: RePEc:kap:itaxpf:v:13:y:2006:i:1:p:81-110Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=102915
For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).
Keywords: tax information exchange ; tax competition ; international tax evasion ; tax treaties ; money laundering ; savings tax directive ; Other versions of this item:
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references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Killian McCarthy & Frederik van Doorn & Brigitte Unger, 2008.
"Globalisation, Tax Competition and the Harmonisation of Corporate Tax Rates in Europe: A Case of Killing the Patient to Cure the Disease? ,"
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Thomas Hemmelgarn & Gaëtan J.A. Nicodème, 2009.
"Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive ,"
CESifo Working Paper Series
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Other versions: Bernardi, Luigi, 2006.
"A family of big brother that do not talk esch other ,"
MPRA Paper
1867, University Library of Munich, Germany.
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Carone, Giuseppe & Nicodème, Gaëtan & Schmidt, Jan, 2007.
"Tax revenues in the European Union: Recent trends and challenges ahead ,"
MPRA Paper
3996, University Library of Munich, Germany.
[Downloadable!]
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