Exchange-of-Information Clauses in International Tax Treaties

Détails

ID Serval
serval:BIB_C13B768917D0
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Exchange-of-Information Clauses in International Tax Treaties
Périodique
International Tax and Public Finance
Auteur(s)
Bacchetta P., Espinosa M. P.
ISSN
0927-5940
Statut éditorial
Publié
Date de publication
2000
Peer-reviewed
Oui
Volume
7
Numéro
3
Pages
275-293
Langue
anglais
Résumé
This paper examines bilateral double taxation treaties, with an emphasis on information exchange among tax authorities. A major objective is to understand which countries are more likely to sign a tax-relief treaty and when information-exchange clauses will be added to a treaty. A simple model with two asymmetric countries and repeated interactions among governments is used. The paper shows that no information exchange clause may be added to a tax treaty when there is a reciprocity requirement, when there is a high cost of negotiation, when there is a cost of providing information, or with one-way capital flows. It is also shown that an information clause increases the gains from a tax relief treaty, but may make it less sustainable.
Mots-clé
International tax treaties, Tax competition, Exchange of information
Web of science
Création de la notice
19/11/2007 11:46
Dernière modification de la notice
03/03/2018 21:07
Données d'usage