With which countries do tax havens share information?
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s10797-013-9267-y.pdf
Reference20 articles.
1. Bacchetta, P., & Espinosa, M. P. (1995). Information sharing and tax competition among governments. Journal of International Economics, 39(1–2), 103–121.
2. Bacchetta, P., & Espinosa, M. (2000). Exchange-of-information clauses in international tax treaties. International Tax and Public Finance, 7(3), 275–293.
3. Baier, S., & Bergstrand, J. (2004). Economic determinants of free trade agreements. Journal of International Economics, 64, 29–63.
4. Council of the European Union (1999). Code of Conduct (Business Taxation), SN4901/99, Brussels, 23 November 1999.
5. Eggert, W., & Kolmar, M. (2002). Residence-based capital taxation in a small open economy: why information is voluntarily exchanged and why it is not. International Tax and Public Finance, 9(4), 465–482.
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