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dc.contributor.authorBILICKA, Katarzyna
dc.contributor.authorFUEST, Clemens
dc.date.accessioned2012-02-24T16:44:13Z
dc.date.available2012-02-24T16:44:13Z
dc.date.issued2012
dc.identifier.issn1028-3625
dc.identifier.urihttps://hdl.handle.net/1814/20618
dc.description.abstractIn 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.format.mimetypeapplication/pdf
dc.language.isoenen
dc.relation.ispartofseriesEUI RSCASen
dc.relation.ispartofseries2012/06en
dc.relation.ispartofseriesGlobal Governance Programme-14en
dc.relation.ispartofseriesGlobal Economicsen
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.subjectTax havensen
dc.subjecttax informationen
dc.subjectexchange agreementsen
dc.subjecttax evasionen
dc.subject.otherRegulation and economic policy
dc.titleWith Which Countries do Tax Havens Share Information?en
dc.typeWorking Paperen
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