Relevant bibliographies by topics / The exchange of tax information

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'The exchange of tax information'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "The exchange of tax information"

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OLIYNYK, Yana, and Nataliia CHUKHRAIEVA. "Confidentiality of tax information subject to automatic exchange: imperatives of ensuring." Fìnansi Ukraïni 2022, no. 2 (2022): 99–116. http://dx.doi.org/10.33763/finukr2022.02.099.

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OECD governments are working together to address important issues of rapid response to the use of aggressive tax planning and transfer pricing by multinational entities (MNE). Activities in the area of transfer pricing lead to the erosion of the tax base – the state does not receive adequate tax revenues. World practice shows that transfer pricing needs to be regulated. The OECD provided recommendations, including on the establishment of mechanisms for the administration of transfer pricing, the definition of basic requirements for documentation on transfer pricing and the exchange of tax info
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Klemenčić, Irena, and Maja Klun. "Exchange of Information in Tax Matters." Hrvatska i komparativna javna uprava 22, no. 4 (2022): 605–32. http://dx.doi.org/10.31297/hkju.22.4.5.

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Globalisation and cross-border movement of persons and capital have placed new challenges before national tax systems as well as international taxation. Over the past 20 years there has been an unprecedented development of exchange of information, a previously ancillary instrument which has developed into a widely accepted global means of fighting tax evasion. Exchange of information has evolved from an instrument of limited scope used for the implementation of tax treaty provisions to a sophisticated system of automatic information exchange encompassing a vast majority of countries, including
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Hernández-Belaides, Hernán José. "Colombia – Panamá: trazabilidad de un acuerdo de intercambio de información tributaria." Suma de Negocios 14, no. 30 (2023): 71–77. http://dx.doi.org/10.14349/sumneg/2023.v14.n30.a7.

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Introduction: In the fight against cross-border tax evasion, States use tools to achieve this goal. One of the main tools are treaties and conventions that seek to ensure that taxpayers are not taxed in two jurisdictions for the same transaction and to establish which of the signatory States collects the taxes without this collection occurring twice, which is essential for the determination of the taxes associated with the transactions of the nationals involved. Objective: From this perspective, the purpose of this paper is to trace the origin of the partial exchange of tax information between
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Filipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.

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The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Development (OECD) which developed Common Reporting Standard (CRS) and endorsed it in 2014. CRS is a framework for automatic exchange of tax information with the purpose to promote cooperation among various jurisdictions. For EU Member States, CRS is transposed by the amended EU Directive on Administrative Co
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Cannas, Francesco. "Tax Cooperation and Exchange of Information." Erasmus Law Review 15, no. 2 (2022): 125–35. http://dx.doi.org/10.5553/elr.000223.

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Pangestuti, Dinik Fitri Rahajeng, Nisrina Sari, and Ambar Lestari. "TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 1 (2020): 1–24. http://dx.doi.org/10.52490/jeskape.v4i1.627.

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 Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Inform
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Pereira, Roberto Codorniz Leite. "The Emergence of Transparency and Exchange of Information for Tax Purposes on Request as an International Tax Custom." Intertax 48, Issue 6/7 (2020): 624–41. http://dx.doi.org/10.54648/taxi2020057.

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In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard). The emergence of the EOI Standard as an international tax custom is a clear sign of change
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Rocha, Sergio André. "Exchange of Tax-Related Information by Brazil." Intertax 40, Issue 8/9 (2012): 497–502. http://dx.doi.org/10.54648/taxi2012049.

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This article deals with exchange of tax information by Brazil. It starts by analyzing Brazil's domestic regulations regarding secrecy of tax information and moves on to examine how Article 26 of the OCDE Model Convention appears in Brazilian treaties. Finally, we comment on the report on Brazil issued by the Global Forum on Transparency and Exchange of Information for Tax Purposes, highlighting its main remarks and conclusions.
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Kemme, David M., Bhavik Parikh, and Tanja Steigner. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD." European Financial Management 23, no. 3 (2017): 519–42. http://dx.doi.org/10.1111/eufm.12118.

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Eunmee Lee. "International Countermeasure against Tax Haven and Tax Information Exchange Agreement." Journal of IFA, Korea 26, no. 2 (2010): 309–46. http://dx.doi.org/10.17324/ifakjl.26.2.201008.009.

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Dissertations / Theses on the topic "The exchange of tax information"

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Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.

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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with in
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Braun, Julia, and Alfons Weichenrieder. "Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?" WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf.

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Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low
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Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i
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Hawkshaw, Robert Stephen. "Tax information exchange and the erosion of taxpayer privacy rights." Thesis, University of British Columbia, 2014. http://hdl.handle.net/2429/48389.

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The exchange of taxpayer information between revenue agencies has been increasing as a response to globalization and technological advances, which have allowed taxpayers more opportunities for tax avoidance and tax evasion. Tax information exchange allows revenue agencies to take advantage of these same advances. The legal framework through which the exchange of taxpayer information is implemented consists of modifications to existing tax conventions and special Tax Information Exchange Agreements. These tax treaties modify and override domestic privacy laws. The Canadian income tax system ope
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Valdez, Ladrón de Guevara Patricia. "The Tax Information Exchange Agreements and their Implementation in Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118923.

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In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.<br>En el presente artículo, la autora comienza dándonos un panorama general sobre los
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Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such
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Pecho, Trigueros Miguel Eduardo. "Automatic exchange of information: towards a new global standard of tax transparency." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115364.

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Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, the Global Forum on Transparency and Exchange of Information for TaxPurposes has proposed the exchange of information upon request as the fiscal transparency standard. However, some measures adopted by the European Union, previous initiatives from the Organization for Economic Cooperation and Development (OECD) and, above all, the introduction of the Foreign Account Tax Complia
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Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.

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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange.
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Van, Schalkwyk Johannes Murray. "An analysis of treaties for the exchange of information for tax purposes impacting a South African retail sector taxpayer and financial institutions trading in the Southern African development community region." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15712.

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Based on recent international tax developments, global revenue authorities have identified a need for the exchange of taxpayer information (EOI) to identify both tax evasion and tax avoidance. This will impact the South African Development Community (SADC) tax payers and financial institutions by increasing the need for additional administrative capacity to identify and report such information, and for revenue authorities to share such information in appropriate circumstances. A number of bilateral and multilateral treaties are currently applicable to SADC taxpayers that regulate the exchange
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Косиця, Ольга Олексіївна, Ольга Алексеевна Косица та Olha Oleksiivna Kosytsia. "Правові засади міжнародної взаємодії по обміну податковою інформацією". Thesis, НАВСУ, 2013. http://essuir.sumdu.edu.ua/handle/123456789/48453.

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Окреслено важливість дослідження питання обміну податковою інформацією між податковими органами України і зарубіжних країн, розглянуто правові підстави міжнародного обміну податковою інформацією.<br>Определена важность исследования вопроса обмена налоговой информацией между налоговыми органами Украины и зарубежных стран, рассмотрены правовые основания международного обмена налоговой информацией.<br>Outlined the importance of the study of the exchange of tax information between tax authorities of Ukraine and foreign countries, considered the legal basis for the international exchange of tax inf
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Books on the topic "The exchange of tax information"

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Günther, Oliver-Christoph, and Nicole Tüchler. Exchange of information for tax purposes. Linde, 2013.

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A, Gordon Richard, Zagaris Bruce, and Practising Law Institute, eds. International exchange of tax information: Recent developments. Practising Law Institute, 1985.

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Organisation for economic co-operation and development. Agreement on Exchange of Information in Tax Matters. OECD Publishing, 2002.

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Oberson, Xavier. International exchange of information in tax matters: Towards global transparency. Edward Elgar Publishing, 2015.

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Rica, Costa. Taxation, information exchange: Agreement between the United States of America and Costa Rica, signed at San Jose March 15, 1989 with exchange of notes. Dept. of State, 1996.

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United States. General Accounting Office and United States. Internal Revenue Service, eds. Tax administration, the federal/state tax information exchange program: Report to the Commissioner of Internal Revenue. The Office, 1986.

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Oberson, Xavier. International Exchange of Information in Tax Matters. Edward Elgar Publishing, 2018. http://dx.doi.org/10.4337/9781786434739.

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Oberson, Xavier. International Exchange of Information in Tax Matters. Edward Elgar Publishing, 2015. http://dx.doi.org/10.4337/9781784714727.

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Agreement on Exchange of Information in Tax Matters. OECD Publishing, 2002. http://dx.doi.org/10.1787/9789264034853-en.

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Oberson, Xavier. International Exchange of Information in Tax Matters: Towards Global Transparency. Elgar Publishing Limited, Edward, 2023.

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Book chapters on the topic "The exchange of tax information"

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Phillips, John S. "Exchange of Information." In Tax Treaty Networks 1991. Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-27.

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Kerzner, David S., and David W. Chodikoff. "Automatic Exchange of Information." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_8.

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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Swiss Bank (Customer) Secrecy and the International Exchange of Information." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_4.

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AbstractSwiss banking secrecy dates back more than 300 years. In 1934, the Federal Act on Banks and Savings Banks made the unauthorized disclosure of confidential bank customer information a federal crime. Because bank secrecy could shield illegal financial activities, the Swiss government, Swiss banks, Swiss Bankers Association, and central bank have taken significant steps to halt tax evasion, insider trading, market and share price manipulation, money laundering, organized crime, financing terrorism, and corruption (bribery). In December 2015, the government implemented the Federal Act on t
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Kerzner, David S., and David W. Chodikoff. "The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_6.

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Michalos, Alex C. "Global Forum on Transparency and Exchange of Information for Tax Purposes." In Encyclopedia of Business and Professional Ethics. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-23514-1_1162-1.

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Michalos, Alex C. "Global Forum on Transparency and Exchange of Information for Tax Purposes." In Encyclopedia of Business and Professional Ethics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-22767-8_1162.

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Cediel, Ana. "Domestic Tax Regulation in the Face of the Crypto Economy: Challenges Going Forward." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_18.

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AbstractOur tax system clings to a traditional economy linked to pre-digital criteria such as territoriality. It tries to update itself by introducing elements that attempt to deal with the new issues without resolving them head-on. The lack of tax regulation produces a sudden injustice barely resolved by soft law derived from binding administrative resolutions, such as the responses offered by the General Directorate of Taxes.MiCA demonstrates the tax system’s obsolescence in a broad and community sense. The lack of provisions for classifying new economic goods for tax purposes fragments thei
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Simone, Lisa De, and Bridget Stomberg. "Information exchange and tax havens." In Research Handbook On The Economics Of Tax Havens. Edward Elgar Publishing, 2024. https://doi.org/10.4337/9781803929743.00027.

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Oberson, Xavier. "Tax Information Exchange Agreements (TIEAs)." In International Exchange of Information in Tax Matters. Edward Elgar Publishing, 2023. http://dx.doi.org/10.4337/9781800884915.00013.

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"REPORTING PROCEDURE AND EXCHANGE OF INFORMATION." In EU Tax Disclosure Rules. Edward Elgar Publishing, 2021. http://dx.doi.org/10.4337/9781800885639.00014.

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Conference papers on the topic "The exchange of tax information"

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Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

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Adi Purwanto, Thesa. "Exchange of Tax Information: Indonesia Experience, Developing Country Implications." In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010704200002967.

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Ištok, Michal, and Marcela Taušová. "The Influence of Tax Information Exchange Agreements on the Behaviour of Slovak Companies in Relation to Tax Havens." In Hradec Economic Days 2021, edited by Jan Maci, Petra Maresova, Krzysztof Firlej, and Ivan Soukal. University of Hradec Kralove, 2021. http://dx.doi.org/10.36689/uhk/hed/2021-01-028.

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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BULGAC, CORINA. "CONTRIBUTION OF ECONOMIC ORGANISATIONS TO FACILITATING COOPERATION IN THE FIELD OF INTERNATIONAL TAXATION." In COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY. Editura ASE, 2025. https://doi.org/10.24818/cike2024.47.

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International tax cooperation is an essential process in the context of the globalization of economic relations, focusing on how countries work together to address cross-border tax issues and promote effective tax governance globally. This cooperation involves the participation of international economic organisations in processes such as avoiding double taxation, combating tax evasion and aggressive tax planning, exchanging information between tax authorities, and developing international rules and standards to facilitate tax coordination and cooperation. The role and importance of internation
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Popa, Daniela. "Actions regarding fighting fraud and tax evasion at the level European Union." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.49.

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Tax fraud and tax evasion limit the ability of countries to generate income and to carry out their economic policies. In a period of significant budgetary constraints, combating tax fraud and tax evasion is more than a matter of tax equity - it becomes an essential element for the social and political acceptability of fiscal consolidation. The European Council agreed to accelerate the work in terms of combating tax fraud, tax evasion and aggressive tax planning. In particular, progress will be made with priority in the promotion and widening of the scope of the automatic exchange of informatio
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Krustiyati, J. M. Atik, and Diana Hugeng. "Obligations for Indonesian Banks to Report Its Customers Data to Tax Office Under Automatic Exchange of Information (AEOI) Stipulations." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.135.

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Hanzal, Petr, and Jiri Homan. "Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic." In 2019 9th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2019. http://dx.doi.org/10.1109/acitt.2019.8780001.

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MacLeod, Laura. "Reputation on Stack Exchange: Tag, You're It!" In 2014 28th International Conference on Advanced Information Networking and Applications Workshops (WAINA). IEEE, 2014. http://dx.doi.org/10.1109/waina.2014.108.

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Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the
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Reports on the topic "The exchange of tax information"

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Roca, Jerónimo, Alberto Daniel Barreix, and Fernando Velayos. A Brief History of Tax Transparency. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007967.

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This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international collaboration- to more recent years, when there has been real awareness of taxation as an intrinsically global phenomenon. Thus the study analyzes the development of the new technical instruments and the institutional apparatus that have facilitated such progress, as well as matters that threaten their effectiveness and the critical factors in these processes.
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Knobel, Andrés. Regulation of Beneficial Ownership in Latin America and the Caribbean. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0010683.

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The international community is increasingly aware that adopting laws, regulations, and mechanisms to gather and exchange information about “beneficial owners” (BOs) is crucial for combating tax evasion, money laundering, corruption, and the financing of terrorism. This paper explains the concept of beneficial owner, describes the standards in this area that countries should commit to, and presents the ratings achieved under the FATF and GF evaluations by each one of the 26 Inter-American Development Bank borrowing member countries regarding their beneficial ownership laws and regulations. More
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Hersh, William, Annette Totten, Karen Eden, et al. Health Information Exchange. Agency for Healthcare Research and Quality, 2015. http://dx.doi.org/10.23970/ahrqepcerta220.

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Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.143.

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When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun &amp; Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs
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Battaglini, Marco, Luigi Guiso, Chiara Lacava, and Eleonora Patacchini. Tax Professionals: Tax-Evasion Facilitators or Information Hubs? National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25745.

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NAVAL WAR COLL NEWPORT RI. Tax Information Series, December 2000. Defense Technical Information Center, 2001. http://dx.doi.org/10.21236/ada392773.

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8

Desai, Mihir, and James Hines. Exchange Rates and Tax-Based Export Promotion. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8121.

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9

Frenkel, Jacob, and Assaf Razin. Exchange-Rate Management Viewed as Tax Policies. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2653.

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10

Martin, Fernando M., and David Andolfatto. Information Disclosure and Exchange Media. Federal Reserve Bank of St. Louis, 2012. http://dx.doi.org/10.20955/wp.2012.012.

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