Information Sharing and International Taxation
CentER Discussion Paper No. 2004-117
39 Pages Posted: 3 Jan 2005
Date Written: November 2004
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a - probably 'the' - central issue in the formation of international tax policy. 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.
Keywords: International tax evasion, tax competition, tax information exchange, tax treaties, money laundering, savings tax directive
JEL Classification: H77, H87, F42
Suggested Citation: Suggested Citation