Exchange-of-Information Clauses in International Tax Treaties
AbstractThis paper examines bilateral double taxation treaties, with an emphasis on information exchange among tax authorities. A major objective is to understand which countries are more likely to sign a tax-relief treaty and when information-exchange clauses will be added to a treaty. A simple model with two asymmetric countries and repeated interactions among governments is used. The paper shows that no information exchange clause may be added to a tax treaty when there is a reciprocity requirement, when there is a high cost of negotiation, when there is a cost of providing information, or with one-way capital flows. It is also shown that an information clause increases the gains from a tax relief treaty, but may make it less sustainable. Copyright Kluwer Academic Publishers 2000
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 7 (2000)
Issue (Month): 3 (May)
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Web page: http://www.springerlink.com/link.asp?id=102915
International tax treaties; tax competition; exchange of information;
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