/them_bib_no5

THEMATIC BIBLIOGRAPHY

ISSN 2073-3828

5 June 2011

International Cooperation/ Exchange of Tax Information

Index

Introduction • Information Exchange as Instrument for Controlling Evasion • Manual and Model –Information Exchange • International Cooperation • Mutual Assistance among the Tax Administrations • Information Systems – International Cooperation • Other bibliographic references

INTRODUCTION

In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax Administrations hereby presents the Thematic Bibliography Series. The purpose of this series is to disseminate relevant information on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with “International Cooperation / Exchange of Tax Information�. The material gathered includes studies and papers prepared by technical officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published in the tax administration review, among others. This edition includes supporting bibliographical references from other authors.

The main theme has been subdivided into 5 topics and the bibliographical references are organized by year under each of these topics.

In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages.

In the case of lectures, mention is made of the meetings where they were presented.

A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Jorge Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.

International Cooperation/Exchange of Tax Information Information Exchange as Instrument for Controlling Evasion

2009

GESUELLI, Stefano. Information Exchange and Administrative Assistance for Recovery as Effective Mechanisms for Controlling Fraud, Evasion and Avoidance / Stefano Gesuelli. -- 9 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

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Contents: 1. Summary. 2. Presentation.

Pร REZ NAVARRO, Grace. Information Exchange and Administrative Assistance for Recovery as Effective Mechanisms for Controlling Fraud, Evasion and Avoidance. -- 13 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: I. Mechanisms developed by the OECD for effective exchange of information and administrative assistance for tax collection. 1. The international standards of transparency and exchange of information for tax purposes are now accepted by countries around the world. 2.

Next steps. 3. The legal mechanisms for exchange of information. 4. Forms of exchange of information. 5. Setting standards on assistance in tax collection. II. Improving efficiency and effectiveness of exchange of information and assistance in tax collection.

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SANCHEZ, Carlos. Information Exchange and Administrative Assistance for Recovery as Effective Mechanisms for Controlling Fraud, Evasion and Avoidance / Carlos Sรกnchez. -- 22 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. Exports transactions through tax havens do they represent transparent transactions?. I1. Introduction. I.2 exports triangulation. I.3. Measures adopted. II. Current situation of the combat of tax havens by international organizations. II.1 OECD - global transparency and information exchange forum. II.2. CIAT. III. Argentine anti-tax havens legislation and information systems. III.1. Introduction. Iii. 4. Sanction System. III. 5. Information exchange. iii. 6. Information systems.

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SPICE, Patricia. Information Exchange and Administrative Assistance for Recovery as Effective Mechanisms for Controlling Fraud, Evasion and Avoidance / Patricia Spice. -- 20 p.

-- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. Authority for exchange of information. 1.1 Legal basis for exchange of information.

1.2 Memoranda of understanding (MOU). 1.3 Administrative structure. 2. Mechanisms supporting effective exchange of information. 2.1 Participation in international forums. 2.2 Types of exchanges of information. 2.3 Outreach and reference manual. 2.4 In-house databases. 2.5 Assistance in collection. 3. The CRA’s exchange of Information experience. 4. Challenges to the exchange of information environment. 5. Future Directions for Exchange of Information.

5.1. Tax Information exchange agreements (TIEAs). 5.2 Electronic standardized forms (ESF).

5.3. Recognition. 5.4. New automatic exchange opportunities. 5.5 Improved payment option for assistance in collections.

2006

ALINK, Matthijs. The Exchange of Information and Assistance for Securing and Executing Tax Debts / Matthijs Alink. -- 32 p. -- In: 40th CIAT General Assembly, Florianopolis, State of Santa Catarina, Brazil, 2006.

Contents: Exchange of information and international co-operation on tax collection: The increasing importance of exchange of information and collection assistance. The international legal framework. Forms of exchange of information. The basic rules of international information exchange. The basic rules of international collection assistance: Recent OECD initiatives. The administration of tax debt collection activities: Introduction. General principles and approaches applied to frame the survey of country debt collection practices. 2005 Survey of debt collection practices - Key findings and conclusions.

2003

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OLIVER, Gabriel. The Exchange of Tax Information / Gabriel Oliver. -- 8 p. -- In: CIAT Technical Conference, Lisbon, Portugal, 2003.

Contents: Individual features in the operation of the information exchange program. New approaches and needs of exchange of information.

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PITA, Claudino. The Exchange of Tax Information / Claudino Pita. -- 33 p. -- In: CIAT Technical Conference, Lisbon, Portugal, 2003.

Contents: International agreements on the exchange of tax information. Treaties to avoid international double taxation with clauses on information exchange: The OECD treaty model.

The UNO Model. The Andean Pact Model. Analysis of clauses on the exchange of information in the agreements on double taxation entered into by CIAT member countries of Latin America and the Caribbean: Clauses based on the OECD Model of 1963. Clauses based on the OECD Model of 1977. Clauses based on the current OECD Model. - Specific treaties on the exchange of information. Works of the Inter-American Center of Tax Administrations - CIAT, in relation to the exchange of information.- Main characteristics of the CIAT model on exchange of information: Purpose and objective of the exchange. Scope of application. Anticipated forms of exchange. Simultaneous examinations. Examinations abroad. Annex I - Scope of the information exchange clauses in the different models.- Annex II. - Clauses on information exchange.

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VENTURA, MarĂ­a Cecilia. The Control of International Operations / MarĂ­a Cecilia Ventura, Alejandro Felitte. -- p. 147-194. -- In: CIAT Technical Conference, Lisbon, Portugal, 2003.

Contents: Why controlling international operations?.----Why are tools essential for controlling international operations?: Adequate legal framework.---- Organizational structure.---- Availability of information.---- The Argentine experience in controlling international operations. Situation prior to 12-31-1998. Situation after 12-31-1998. Legal framework . Administrative structure adopted for controlling international operations. Exchange of international information.

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Manual and Model – Information Exchange

2006 1999

CIAT. CIAT Manual for Implementing and Carrying out Information Exchange for tax purposes / Inter-American Center of Tax Administration (CIAT). -- Panama: CIAT, 2006. -- 129 p.

Contents: The manual is structured on the basis of modules. This firs module deals with the general and legal aspects of information exchange. The other modules deal with particular aspects of information exchange and refer to the following topics: MECHANISMS FOR EXCHANGING INFORMATION: Information exchange upon request module. Spontaneous information exchange module. Automatic information exchange module. Specific activities (industries) information exchange module. Simultaneous examination module. Examination Abroad module. USEFUL INFORMATION FOR PROCESSING EXCHANGE: Country profile, regarding information exchange. Information exchange instruments and models.

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CIAT. CIAT Model Agreement on the Exchange of Tax Information / Inter-American Center of Tax Administration (CIAT). -- PanamĂĄ: CIAT, 1999. -- 30 p.

Contents: This model expressly provides for forms of tax information exchange between the administrations of different countries, automatic, spontaneous and upon request exchange, in addition to including provisions on examinations carried out simultaneously or abroad.

It was developed by a Working Group sponsored by the Ministry of Finance of Italy, with the participation of representatives from the sponsoring country, Argentina, Brazil, Canada, Mexico, United States and the CIAT Executive Secretariat.

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International Cooperation

2006

MAGALHAES MACHADO, Ant贸nio. International Administrative Cooperation / Ant贸nio Magalhaes Machado. -- 17 p. -- In: 40th CIAT General Assembly, Florianopolis, State of Santa Catarina, Brazil, 2006.

Contents: Tax Information exchange: Functions and legal instruments. Information exchange efforts: Types and Implementation. Setbacks. Mutual Assistance in Recovery: Functions and legal instruments. Types and implementation. Administrative cooperation in Portugal: Legal instruments warranting cooperation. Responsible entities. Quantitative Data.

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NOLAN, D茅bora. International Cooperation as a Tool for Achieving Potential Collection / Deborah Nolan. -- 24. -- In: 40th CIAT General Assembly, Florianopolis, State of Santa Catarina, Brazil, 2006.

Contents: International forums. International Tax Dialogue. CIOTA. The United Nations.

CIAT. IOTA and COTA. OECD. Forum on tax administration. FATF. Multilateral exchanges.

Industrywide exchanges. OECD tax inspectors meetings. Global forum on taxation. Seven country tax haven forum. JITSIC. IV. Horizontal technical assistance. OECD assistance. Other forms of assistance. Practical activities

2002

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ALI, Haseena. Mechanisms and Actions for Mutual Administrative Assistance / Haseena Ali. -- p. 309-314. -- In: 36th CIAT General Assembly. Quebec, Canada, 2002.

Contents: Why the critical need for international cooperation in tax compliance. Mechanisms for mutual administrative assistance. Mutual administrative assistance - The Trinidad and Tobago Experience.

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DÍAZ GUZMÁN, Eduardo Enríquez. International Cooperation to Improve Tax Compliance / Eduardo Enríquez Díaz Guzmán. -- p. 287-294. -- In: 36th CIAT General Assembly. Quebec, Canada, 2002.

Contents: Definition by OECD of systems with harmful tax practices. Other OECD works / Special project team. Actions undertaken by Mexico against countries with harmful tax practices.

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HENRIKSSON, Mats. Mechanisms and Actions for Mutual Administrative Assistance / Mats Henriksson. -- p. 295-307. -- In: 36th CIAT General Assembly. Quebec, Canada, 2002.

Contents: Introduction. International administrative co-operation to protect national tax bases.

Countries with a high overall tax burden. Basis for mutual administrative cooperation. Legal base in Sweden. Sweden’s commitments to administrative cooperation. Regional co-operation on voluntary basis. Forms of administrative assistance. The Swedish experiences. Attitudes and motivation. Difficult and sometimes unrewarding work. Selection of audit cases. Indirect taxes with short reporting periods. Technical factors.

2001

LOZANO, Francisco. International Administrative Cooperation for Combating Tax Evasion and Contraband / Francisco Lozano. -- 441-458. -- In: 36th CIAT General Assembly. Santiago de Chile, Chile, 2001.

Contents: Introduction. The role of international tax cooperation. OECD work on tax avoidance and evasion. Key elements for effective exchange of information. Legal basis for exchange of information. Building up new mechanisms for effective exchange of information. Bank secrecy.

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1997

LYONS, John T. International Cooperation of Tax Administrations to Combat Tax Evasion / John T. Lyons. -- p. 179-184. -- In: 31th CIAT General Assembly. Buenos Aires, Argentina, 1997.

Contents: Criteria for international cooperation. Exchange of information. Other forms of international cooperation.

1993 1992

DOLAN, Michael. International Agreements/ Michael Dolan. -- p. 253-258. -- In: CIAT Technical Conference, Venice, Italy, 1993.

Contents: Information exchange programs. Legal basis for information exchanges. Recent developments.

AGUIRRE PANGBURN, Rubén. Exchange of Tax Information and International Cooperation / Rubén Aguirre Pangburn. -- p. 329-332. -- In: 26th CIAT General Assembly. Montego Bay, Jamaica, 1992.

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Contents: I. The exchange of information. II. The friendly procedure.

BEITH, R. M. Exchange of Tax Information and International Cooperation / R. M. Beith. --1992.

-- p. 271-279. -- In: 26th CIAT General Assembly. Montego Bay, Jamaica, 1992.

Contents: The Canadian tax system. Taxpayer information under the income tax act. Tax conventions and agreements-exchange of information. Multilateral conventions. The need for rules. Foreign based information – Canadian legislation. Technology and exchanges.

International organizations.

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DEANEHAN, Regina. Exchange of Tax Information and International Cooperation / Regina Deanehan. -- p. 285-289. -- In: 26th CIAT General Assembly. Montego Bay, Jamaica, 1992.

Contents: Extending exchange of information to more countries. Exchange of information programs. Improving exchange of information. Recent developments in the United States.

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Mutual Assistance among the Tax Administrations

1996

DEL GIUDICE, Michele. The Needs and Experiences of International Mutual Assistance among the Tax Administrations / Michele Del Giudice. -- p. 299-319.-- In: 30th CIAT General Assembly. Santo Domingo, Dominican Republic, 1996.

Contents: Co-operation among tax administrations. What is the purpose of the exchange of information?. How information is to be exchanged. Simultaneous audits. Limitations to the obligation to supply information. Secrecy of information. The Italian experience in the field of international mutual assistance.

1993

PITA, Claudino. Exchange of Information between the Tax Administration / Claudino Pita. -- p.

289-330. -- In: CIAT Technical Conference, Venice, Italy, 1993 Contents: Exchange of information as a clause of treaties to avoid international double taxation. Information exchange treaties.

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Information Systems – International Cooperation

2002

PAVENTI, Andrea. Information Systems to Support International Cooperation / Andrea Paventi. -- p. -- 378-386. -- In: 36th CIAT General Assembly. Quebec, Canada, 2002.

Contents: Introduction. Internet and the selection of an architecture. The system’s users. The system’s applications: Application for the end-user - the operational functions, administrator’s applications - system’s management.

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SECO FERREIRA, Antonio Sérgio. Information Systems to Support International Cooperation / Antonio Sérgio Seco Ferreira. -- p. 345-365. -- In: 36th CIAT General Assembly. Quebec, Canada. 2002.

Contents: National and international references. VIES (VAT information exchange system).

SINTEGRA (Integrated System of Information Exchange on ICMS). Objectives of the i-taxxml system. Basic functions. Operational model. Technological Model. Exchange Mechanism.

N-tier structure. Modeling of the i-taxxml vocabulary. Structure of the vocabulary. Elements of control, actions and reactions implemented. Coupling Syntax of the XML Elements. Steps for modeling documents. Examples of information exchange using i-taxxml. On-line inquiry of elements of the taxpayer file.

2001

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CIMINIELLO, Concettina. New Technoligies and the Exchange of Information between Administrations / Concettina Ciminiello. -- p. 223-235. -- In: CIAT Technical Conference. -Seville, Spain, 2001.

Contents: The experiences of the European Union (the system of information exchange on intercommunity transactions with respect to VAT: The VIES), and proposals for Mercosur or the O.E.C.D. countries.

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2001

ÖHRN, Ragnar. New Technoligies and the Exchange of Information between Administrations / Ragnar Öhrn. -- p. 237-258. -- In: CIAT Technical Conference. -- Seville, Spain, 2001.

Contents: Introduction. Some areas with effects on tax administration: Companies: Considerably more companies with international activities, a large number of locally active companies. Individuals. The Internet: More international activity, Information, Taxation of electronic commerce, Service. Criminality. Tax competition. Exchange of information. Strategies for the future: Compliance and payment morale, Citizen orientation, Internationalisation, Control and collection, Electronic self-service and personal service: Electronic self-service, Personal service. Our future staff. Management and guidance. Organisation. IT-System.

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OTHER BIBLIOGRAPHIC REFERENCES

BUSTAMANTE ESQUIVIAS, María Dolores. Instrumentos de asistencia mutua en materia de intercambios de información (Impuestos directos e IVA) / María Dolores Bustamante Esquivias. -- 14 p. – (IEF, 2002).

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CALDERÓN CARRERO, José Manuel. Tendencias actuales en materia de intercambio de información entre administraciones tributarias / José Manuel Calderón Carrero. -- p. 25-40.

-- In: Crónica Tributaria nº 99. (2001).

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CRUZ AMOROS, Miguel. El intercambio de información y el fraude fiscal / Miguel Cruz Amorós. -- In: Revista de Economía ICE (Septiembre-Octubre 2005. N. º 825).

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ESCALONA RUIZ, María Ángeles. Acuerdos internacionales de intercambio de información y asistencia mutua / María Ángeles Escalona Ruiz. -- p. 77-87. -- In: Cuadernos de Formación.

Colaboración 29/10. Volumen 11/2010. (IEF, 2010).

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FITZGERALD, Valpy. Cooperación tributaria internacional y movilidad del capital / Valpy FitzGerald. -- 16 p. -- In: Revista de la CEPAL 77, agosto 2002.

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GARCÍA COZZI, José María. La delicada cuestión del intercambio de información / José María García Cozzi. (1993).

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GARCÍA PRATS, Francisco Alfredo. La asistencia mutua en materia de recaudación tributaria / Francisco Alfredo García Prats. -- 66 p. -- In: Crónica Tributaria (nº 101- 2001).

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GARCÍA PRATS, Francisco Alfredo. Cooperación administrativa internacional en materia tributaria. Derecho tributario global / Francisco Alfredo García Prats. -- 27 p. (DocumentosIEF. No. 3/2007).

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GRADWOHL MISCHNE, Carlos. México y los convenios para el intercambio de información / Carlos Gradwohl Mischne, Francisco José Zamora Valencia. -- In: Revista Puntos Finos Doctrina. -- PriceWaterHouseCoopers (Enero 2011).

LITVAK, Erika G. Selected update on tax information exchange agreements in Latin America / Erika G. Litvak. -- 14 p. (2010).

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MARTÍN MORATA, Beatriz. Los acuerdos de intercambio de información / Beatriz Martín Morata. -- p. 109-126 -- In: Cuadernos de formación colaboración 14/10. Volumen 10/2010 (IEF, 2010).

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MARTINOLI, Carol. Tendencias en materia de intercambio internacional de información tributaria / Carol Martinoli. p. 39-108. -- In: Cuadernos del Instituto AFIP (C 14), 2010.

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OECD. The global forum on transparency and exchange of information for tax purposes: A background information brief (April 2011). -- 29 p.

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OECD (2011). Global forum on transparency and exchange of information for tax purposes peer reviews: Barbados 2011: Phase 1: Legal and regulatory framework, global forum on transparency and exchange of information for tax purposes: Peer reviews, OECD publishing.

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SÁNCHEZ LÓPEZ, María Esther. El intercambio internacional de información tributaria.

Perspectivas de una nueva significación de este instrumento / María Esther Sánchez López.

-- p. 91-105. -- In: Crónica Tributaria Núm. 114/2005. -- (IEF, 2005).

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TONDINI, Bruno M. El intercambio de información entre administraciones tributarias / Bruno M. Tondini. -- 37 p. (1999)

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Inter-American Center of Tax Administrtions P.O. Box 0834-02129 Panama, Republic of Panama Telephones: (507) 269-1270 265-2766 Fax: (507) 264-4926