Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

ABSTRACT

This article surveys five developing countries, i.e. Brazil, Colombia, South Africa, Uganda and Uruguay, in respect of their actions and policies regarding the use of comprehensive tax treaties and/or tax information exchange agreements as means for the exchange of tax information to realize transparency for tax purposes.

SCHOUERI, L. E.; et al. Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries. BULLETIN FOR INTERNATIONAL TAXATION, v. 72, p. 57-68, 2018.