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. - Amsterdam. - Vol. 72 (2018), no. 1 ; p. 57-68; DOI: https://doi.org/10.59403/tkhtm7
Posted: 30 May 2024
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.
Full-text Paper
Keywords: TIEA, exchange of information, tax treaty, transparency, developing countries
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Dubut, Thomas and Akunobera, Festus and Mazz, Addy and Quinones, Natalia and Schoueri, Luís 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. - Amsterdam. - Vol. 72 (2018), no. 1 ; p. 57-68; DOI: https://doi.org/10.59403/tkhtm7, Available at SSRN: https://ssrn.com/abstract=4795666
Feedback
Feedback to SSRN