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Artikel

13 Feb 2014

Autor:
Tax Justice Network (UK)

[PDF] New OECD report on automatic information exchange: Will developing countries be left out?

The [OECD] report [on a new global standard for countries and tax havens to exchange information with each other] contains many positive elements but falls far short of what the world’s citizens desperately need..[n]otably:...The OECD plan is likely to result in developing countries being excluded because they are expected to provide ‘reciprocal’ information exchange, even though pretty much all active tax havens are in rich countries, and many developing countries would need to sacrifice scarce resources to set up the arrangements to collect the information to be exchanged [;] The OECD standard, while technically useful, contains loopholes that can easily be, and must be, closed [;] Freeports, safety deposit boxes and other kinds of storage mechanism are excluded [;] There are no sanctions for recalcitrant jurisdictions...

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