Former tax havens prepared to lift bank secrecy

Journal
Author
Barnard, J.
Published Date
Issue
Bulletin for International Taxation 2003 (Volume 57), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

At the 2002 IFA congress in Oslo, the author presented "Tax information exchange agreements", one of the topics considered in Seminar B: Recent developments in international tax. In this article several arguments from the discussion on this topic are developed.