Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1

Posted: 3 Jan 2018

See all articles by Thomas Dubut

Thomas Dubut

Université Paris I Panthéon-Sorbonne - Sorbonne Law School

Festus Akunobera

Independent

Addy Mazz

Universidad de la República

Natalia Quiñones

Colombian Tax Institute

Luis Eduardo Schoueri

University of São Paulo (USP)

Craig West

University of Cape Town (UCT); International Bureau for Fiscal Documentation (IBFD)

Pasquale Pistone

Vienna University of Economics and Business

Frederik Zimmer

University of Oslo

Date Written: December 8, 2017

Abstract

This article surveys five developing countries, i.e. Brazil, Colombia, South Africa, Uganda and Uruguay, in respect of their actions and policies regarding the use of comprehensive tax treaties and/or tax information exchange agreements as means for the exchange of tax information to realize transparency for tax purposes.

Suggested Citation

Dubut, Thomas and Akunobera, Festus and Mazz, Addy and Quiñones, Natalia and Schoueri, Luis Eduardo and West, Craig and Pistone, Pasquale and Zimmer, Frederik, Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries (December 8, 2017). Bulletin for International Taxation, 2018 (Volume 72), No. 1. Available at SSRN: https://ssrn.com/abstract=3094227

Thomas Dubut (Contact Author)

Université Paris I Panthéon-Sorbonne - Sorbonne Law School ( email )

12 Place du Panthéon
Paris, 75005
France

Festus Akunobera

Independent ( email )

No Address Available
United States

Addy Mazz

Universidad de la República

Avenida 18 de Julio 182
Montevideo, 11100
Uruguay

Natalia Quiñones

Colombian Tax Institute

Colombia

Luis Eduardo Schoueri

University of São Paulo (USP) ( email )

Rua Luciano Gualberto, 315
São Paulo, São Paulo 14800-901
Brazil

Craig West

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-craig-west

International Bureau for Fiscal Documentation (IBFD) ( email )

Rietlandpark 301
Amsterdam, 1019 DW
Netherlands

HOME PAGE: http://www.ibfd.org/IBFD-Profiles/Craig-West

Pasquale Pistone

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

Frederik Zimmer

University of Oslo ( email )

PO Box 6706 St Olavs plass
Oslo, N-0317
Norway

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