Bilicka, Katarzyna; Fuest, Clemens - In: International Tax and Public Finance 21 (2014) 2, pp. 175-197
havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged … systematically avoided doing this, so that information exchange remains ineffective. We analyse 565 TIEAs signed by tax havens in the … economic links. Our analysis thus suggests that tax havens do not systematically undermine tax information exchange by signing …