Information Sharing and International Taxation: A Primer

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 st...

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Bibliographic Details
Published in:International tax and public finance 2006, Vol.13 (1), p.81-110
Main Authors: Ligthart, Jenny E, Keen, Michael
Format: Article
Language:English
Subjects:
Beneficiaries
Confidentiality
EU directives
Finance
Fiscal policy
Information
Information sharing
International
international tax evasion
International taxation
Knowledge
Manycountries
Money laundering
Public finance
savings tax directive
Sovereignty
Studies
tax competition
Tax evasion
tax information exchange
Tax rates
Tax treaties
Taxation
Transfer
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Summary: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
ISSN:0927-5940
1573-6970
DOI:10.1007/s10797-006-3090-7