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, 2018 (Volume 72), No. 1
Posted: 3 Jan 2018
Date Written: December 8, 2017
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.
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