Assessing the playing field : international cooperation in tax information exchange
Author(s)
Bibliographic Information
Assessing the playing field : international cooperation in tax information exchange
（Commonwealth economic papers, 77）
Commonwealth Secretariat, 2007
Available at 3 libraries
Note
"This paper was first presented at the September 2006 meeting of the International Trade and Investment Organisation in the Cayman Island"--t.p. verso
Description and Table of Contents
Description
Taxation is a significant factor in determining the global distribution of economic activity, particularly in the financial services sector, one of the most rapidly growing components of the global economy. The participation of small and developing countries in this sector depends on creating a 'level playing field' between rich countries on the one hand, and small and developing countries on the other. It also requires mechanisms for removing the present and potential future discrimination against small and developing countries in this sector.
Stoll-Davey analyses recent debates between the OECD and small and developing countries (represented through the International Trade and Investment Organisation), and suggests ways to ensure fairness in future international taxation matters.
Table of Contents
Foreword - Ransford Smith, Deputy Secretary-General, Commonwealth Secretariat
Executive Summary
I. Introduction
II. Background to the 2006 Assessment
IIa. Competition among Financial Centres
IIb. Capital mobility
IIc. Market efficiency
IId. Global competition and Regulatory response
IIe. Democratic Deficit
III. The 'Level Playing Field' in Context
IV. Methodology
V. Review of Selected Countries
Va. First Group - OECD countries
Vb. Second Group - ITIO countries
Vc. Third Group - non-ITIO and non-OECD countries
VI. Observations
VII. The Implications of the use of DTCs as compared with TIEAs
VIII. A Way Forward
IX. Conclusion
Appendices
Bibliography
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