Public Sector Economics

3072
Views



2247
Downloads

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard



Stjepan Gadžo*
   
Irena Klemenčić
Review article   |   Year:  2017   |   Pages:  207 - 226   |   Volume:  41   |   Issue:  2
Received:  October 19, 2016   |   Accepted:  February 4, 2017   |   Published online:  June 15, 2017
Download citation        https://doi.org/10.3326/pse.41.2.3       


  1. Altenburger, P. R., 2015. Coexistence between FATCA and MCAA - potential conflicts. Tax Notes International, 77(4), pp. 337-340.

  2. André Rocha, S., 2016. Exchange of Tax-Related Information and the Protection of Taxpayer Rights: General Comments and the Brazilian Perspective. Bulletin for International Taxation, 70(9), pp. 502-516.

  3. Baker, P. and Pistone, P., 2015. General Report in Cahiers de droit fiscal international, vol. 100B - The practical protection of taxpayers’ rights. Rotterdam: IFA.

  4. Blank, J. D. and Mason, R., 2014. Exporting FATCA. NYU Law and Economics Research Paper, No. 14-05.

  5. Dizdarevic, M. A., 2011. The FATCA Provisions of the Hire Act: Boldly Going Where No Withholding Has Gone Before. Fordham Law Review, 79(6), pp. 2967-2994.

  6. Dourado, A., 2015. “Article 26: Exchange of information” in: K. Vogel [et al.]. Klaus Vogel on double taxation conventions. Den Haag: Wolters Kluwer, Law & Business.

  7. Essers, P., 2014. International tax justice between Machiavelli and Habermas. Bulletin for International Taxation, 68(2), pp. 54-66.

  8. G20, 2009. The Global Plan for Recovery and Reform. Final Communique of the G20 Summit Held in London on 2 April 2009.

  9. Gordon, R. K., 1996. “Law of Tax Administration and Procedure” in: V. Thurony (ed.). Tax law design and drafting Vol. 1. Washington, DC: International Monetary Fund.


  10. Grinberg, I., 2013. Taxing Capital Income in Emerging Countries: Will FATCA Open the Door? World Tax Journal, 5(3), pp. 319-322.

  11. Gupta, A., 2013. “The Foreign Account Tax Compliance Act” in: O. C. Günther and N. Tüchler, eds. Exchange of Information for Tax Purposes. Wien: Linde, pp. 221-239.

  12. Holm, A., 2014. “Extraterritorial Taxation in the Design of United States Tax Policy: Citizenship-Based Taxation and the Foreign Account Tax Compliance Act” in: R. Petruzzi and K. Spies, eds. Tax Policy Challenges in the 21st Century. Wien: Linde, pp. 447-470.

  13. Hyman, D. N., 2010. Public finance: a contemporary application of theory to policy. Mason: South-Western Cengage Learning.

  14. Kaplow, L. 1999. “How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax” in: J. Slemrod, ed. Tax policy in the real world. Cambridge: Cambridge University Press [CrossRef]



  15. Krever, R. and Mellor, P., 2015. Where’s the Complexity in Tax Law? University of Oxford: Centre for Business Taxation Said Business School.

  16. Krever, R., 2003. Taming Complexity in Australian Income Tax (December 1, 2003). Sydney Law Review, 25(4), pp. 467-505.

  17. McGill, R, 2016. International - GATCA: The Globalization of Anti-Tax Evasion Frameworks. Derivatives & Financial Instruments, 18(3).

  18. Moreno González, S., 2016. The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances. EC Tax Review, 25(3), pp. 146-161.

  19. Mosquera Valderrama, I. J., 2015. Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism. World Tax Journal, 7(3). 

  20. Mukadi, J. N. 2012. FATCA and the the shaping of a new international tax order. Tax Notes International, 66(13), 1227-1233.

  21. Oberson, X., 2015. International Exchange of Information in Tax Matters: Towards Global Transparency. Cheltenham, UK; Northampton, MA, USA: Edward Elgar Publishing [CrossRef]

  22. OECD, 1998. Harmful Tax Competition: An Emerging Global Issue. Paris: OECD.

  23. OECD, 2012. Automatic Exchange of Information: what it is, how it works, benefits, what remains to be done. Paris: OECD.

  24. OECD, 2013. Addressing Base Erosion and Profit Shifting. Paris: OECD.

  25. OECD, 2014a. Standard for Automatic Exchange of Financial Account Information in Tax Matters. Paris: OECD.

  26. OECD, 2014b. Standard for Automatic Exchange of Financial Account Information: Common reporting standard. Paris: OECD.


  27. OECD, 2015b. Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD [CrossRef]

  28. OECD, 2016. Tax Administrations and Capacity Building: A Collective Challenge. Paris: OECD [CrossRef]

  29. Owens, J. P. 2014. Tax transparency: the 'Full Monty'. Bulletin for International Taxation, 68(9), pp. 512-514.

  30. Parillo, K. A., 2015. U.S. Position on OECD Standard Problematic for Trusts and Funds. Tax Notes, 148(7), pp. 727-728.

  31. Picciotto, S., 1992. International business taxation: a study in the internationalization of business regulation. New York: Quorum Books.

  32. Pomeranz, D., 2015. No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. American Economic Review, 105(8), pp. 2539-2569 [CrossRef]

  33. Radcliffe, P., 2014. The OECD’s Common Reporting Standard: The Next Step in the Global Fight against Tax Evasion. Derivatives & Financial Instruments, 16(4), pp. 160-169.

  34. Ring, D., 2016. Article 26: Exchange of Information - Global Tax Treaty Commentaries. 

  35. Rosen, H. and Gayer, T., 2008. Public Finance. Boston: McGraw-Hill Irwin [CrossRef]

  36. Somare, M. and Wöhrer, V., 2015. Automatic exchange of financial information under the Directive on Administrative Cooperation in the light of the global movement towards transparency. Intertax, 43(12), pp. 804-815.

  37. Stevens, S. A., 2014. The Duty of Countries and Enterprises to Pay Their Fair Share. Intertax, 42(11), pp. 702–708.

  38. Stiglitz, J. E.,  2000. Economics of the public sector. New York: W.W. Norton.

  39. Tello, C. P., 2014. FATCA: catalyst for global cooperation on exchange of tax information. Bulletin for International Taxation, 68(2), pp. 88-102.

  40. Turina, A., 2016. Visible, Though Not Visible in Itself. Transparency at the Crossroads of International Financial Regulation and International Taxation. World Tax Journal 8(3).

  41. Vanistendael, F., 1996. “Legal Framework for Taxation” in: V. Thurony, ed. Tax law design and drafting Vol. 1. Washington, DC: International Monetary Fund, pp. 15-70.

  42. Vanistendael, F., 2014. The international information exchange puzzle. Tax Notes International, 75(13), pp. 1149-1153.

  43. Zucman, G., 2015. The Hidden Wealth of Nations: The Scourge of Tax Havens. Chicago; London: The University of Chicago Press [CrossRef]

  June, 2017
II/2017
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information