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Tax Information Exchange Programs

Donald L Korb and Aditi Banerjee of Sullivan & Cromwell LLP provide a US viewpoint on the impact of multilateral tax information exchange programs
As a result of the growth in frequency and complexity of cross-border transactions and the pressure on tax authorities around the world to generate new sources of fiscal revenue in the current economic climate most tax authorities are strengthening their efforts to obtain tax information from other tax authorities with measures ranging from expanding international tax treaties and Tax Information Exchange Agreements (TIEAs) to expanding multilateral information exchange programs like the Joint International Tax Shelter Information Centre (JITSIC) and the Leeds Castle Group. In the past these programs have focused on generating real-time information on so-called 'abusive tax avoidance transactions' in order to shut down...

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