Exchange-of-Information Clauses in International Tax Treaties
Philippe Bacchetta and
Maria Paz Espinosa
International Tax and Public Finance, 2000, vol. 7, issue 3, 275-293
Abstract:
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. Copyright Kluwer Academic Publishers 2000
Keywords: International tax treaties; tax competition; exchange of information (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:7:y:2000:i:3:p:275-293
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DOI: 10.1023/A:1008753629558
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