Bilicka, Katarzyna Anna; Fuest, Clemens - Saïd Business School, Oxford University - 2012
have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to … systematically avoided doing this, so that information exchange remains ine¤ective. We analyse 555 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 …