| ID | 120572 |
| Title Proper | International tax rules |
| Other Title Information | moving towards transparency |
| Language | ENG |
| Author | Shepenko, R |
| Publication | 2013. |
| Summary / Abstract (Note) | STATES AND TERRITORIES are cautious about exchanging information for tax purposes even though such exchange has long been recognized as a tool for combating international tax evasion.
In the late 1930s, most governments polled on behalf of the League of Nations noted the difficulties they would face in exchanging information and listed the reasons for this. At first glance, these reasons were quite diverse, but on closer inspection it becomes obvious that the problem lay in the difficulty of amending legislation so as to allow governments to demand information from their subjects not for domestic purposes but for meeting the requests of other states |
| `In' analytical Note | International Affairs (Moscow) Vol. 59, No.1; 2013: p.226-237 |
| Journal Source | International Affairs (Moscow) Vol. 59, No.1; 2013: p.226-237 |
| Key Words | Exchange of Information for Tax Purposes ; International Tax Rules ; Tax Evasion ; Tax Competition ; Tax Havens ; OECD Model Tax Convention ; Tax Agreements ; OECD Global Forum on Transparency and Exchange of Information for Tax Purposes |