{"id":9722,"date":"2011-04-25T09:54:33","date_gmt":"2011-04-25T08:54:33","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=9722"},"modified":"2011-04-25T20:14:56","modified_gmt":"2011-04-25T19:14:56","slug":"9722","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2011\/04\/25\/9722\/","title":{"rendered":"Tax information exchange agreements don&#8217;t work &#8211; even the lawyers say so"},"content":{"rendered":"<p>As N<a href=\"http:\/\/www.financialtaskforce.org\/2011\/04\/19\/baker-mckenzie-the-death-of-information-exchange\/\">ick Shaxson notes on his Treasure Islands blog:<\/a><\/p>\n<blockquote>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 1.4em; margin-left: 0px; font-family: helvetica; color: #4d4d4f; font-size: 12px; font-weight: normal; line-height: 1.3em; padding: 0px;\">The April edition of the\u00a0<span style=\"font-family: helvetica; padding: 0px; margin: 0px;\">Journal of International Taxation <\/span>(not available online) has a provocatively titled article on\u00a0<span style=\"font-family: helvetica; padding: 0px; margin: 0px;\">\u2018The Death of Information Exchange Agreements?\u2019 <\/span>about the G-20 \/ OECD project for tackling tax evasion with tax information exchange agreements (TIEAs). Bottomline, the authors share TJN\u2019s view that TIEA\u2019s just don\u2019t cut the mustard, so powerful countries like the USA and EU member states use other tools:<\/p>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 1.4em; margin-left: 0px; font-family: helvetica; color: #4d4d4f; font-size: 12px; font-weight: normal; line-height: 1.3em; padding: 0px;\"><span style=\"font-family: helvetica; padding: 0px; margin: 0px;\">\u201cThe major countries of the western world have clearly started to focus on other means of obtaining data because TIEAs in practice do not work.\u201d<\/span><\/p>\n<\/blockquote>\n<div><span style=\"font-family: helvetica; padding: 0px; margin: 0px;\">And as Nick notes, what's exceptional about this support for the position TJN and I have taken for some time is that the author's of the article all comes from international law form Baker &amp; McKenzie.<\/span><\/div>\n<div><span style=\"font-family: helvetica; padding: 0px; margin: 0px;\">So why are the OECD persisting with their failed policies?<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>As Nick Shaxson notes on his Treasure Islands blog: The April edition of the\u00a0Journal of International Taxation (not available online) has a provocatively titled article<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2011\/04\/25\/9722\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[130,78,97],"tags":[],"class_list":["post-9722","post","type-post","status-publish","format-standard","hentry","category-information-exchange","category-oecd","category-tax-justice"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/9722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=9722"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/9722\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=9722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=9722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=9722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}