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Assessing the Playing Field:
International Cooperation in Tax Information Exchange
Camille Stoll-Davey (Author)
Series name:
Economic Paper Series
Series number:
77
Size:
240 mm x 165 mm
ISSN:
Categories:
Economic Development, Economic Paper Series, Small States
ISBN No:
978-0-85092-856-3
Publication Date:
05-2007
Number of Pages:
52
Status:
In stock
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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.
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
IVa. First Group – OECD countries
1. The United States of America (USA)
2. The United Kingdom (UK)
3. Canada
4. Japan
5. France
6. Germany
7. Italy
8. Switzerland
9. Austria
10. Luxembourg
IVb. Second Group – ITIO countries
1. The Cayman Islands
2. The British Virgin Islands
3. Barbados
4. St. Kitts and Nevis
5. St. Lucia
6. Samoa
7. Vanuatu
8. The Isle of Man
Vc. Third Group – non-ITIO and non-OECD countries
1. Mauritius
2. Singapore
3. United Arab Emirates (UAE)
4. Bahrain
5. Hong Kong, China
6. Costa Rica
7. Monaco
VI. Observations
VII. The Implications of the use of DTCs as compared with TIEAs
VIII. A Way Forward
IX. Conclusion
Appendix I
Appendix II
Appendix III
Bibliography
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