With Which Countries do Tax Havens Share Information?

DSpace/Manakin Repository

Show simple item record

dc.contributor.author BILICKA, Katarzyna
dc.contributor.author FUEST, Clemens
dc.date.accessioned 2012-02-24T16:44:13Z
dc.date.available 2012-02-24T16:44:13Z
dc.date.issued 2012
dc.identifier.issn 1028-3625
dc.identifier.uri http://hdl.handle.net/1814/20618
dc.description.abstract In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to sign at least 12 TIEAs with other countries. This paper investigates how tax havens have chosen their partner countries. We ask whether they have signed TIEAs with countries to which they have strong economic links or whether they have systematically avoided doing this, so that information exchange remains ineffective. We analyse 555 TIEAs signed by tax havens in the years 2008-2011 and find that on average tax havens have signed more TIEAs with countries to which they have stronger economic links. Our analysis thus suggests that tax havens do not systematically undermine tax information exchange by signing TIEAs with irrelevant countries. However, this does not mean that they exchange information with all important partner countries. en
dc.language.iso en en
dc.relation.ispartofseries EUI RSCAS en
dc.relation.ispartofseries 2012/06 en
dc.relation.ispartofseries Global Governance Programme-14 en
dc.subject Tax havens en
dc.subject tax information en
dc.subject exchange agreements en
dc.subject tax evasion en
dc.title With Which Countries do Tax Havens Share Information? en
dc.type Working Paper en


Files in this item

This item appears in the following Collection(s)

Show simple item record