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Assessing the Playing Field International Cooperation in Tax Information Exchange

Assessing the Playing Field International Cooperation in Tax Information Exchange

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Taxation is a significant factor in determining the global distribution of economic activity, particularly in the financial services sector, one of the most rapidly growing components of the global economy. For small and developing countries to participate in this sector depends on creating a "level playing field" between rich countries on the one hand, and small and developing countries on the other. It also requires mechanisms for removing the present and potential future discrimination against small and developing countries in this sector. Stoll-Davey analyses recent debates between the OECD and small and developing countries (represented through the International Trade and Investment Organisation), and suggests ways to ensure fairness in future international taxation matters.

1 Introduction 1
2 Background to the 2006 Assessment 2
Competition Among Financial Centres 4
Capital Mobility 5
Market Efficiency 5
Global Competition and Regulatory Response 6
Democratic Deficit 7
3 The 'Level Playing Field' in Context 9
4 Methodology 11
5 Review of Selected Countries 13
First Group: OECD Countries 13
United States of America 13
United Kingdom 14
Canada 14
Japan 14
France 15
Germany 15
Italy 15
Switzerland 16
Austria 16
Luxembourg 17
Second Group: ITIO Countries 17
Cayman Islands 17
British Virgin Islands 17
Barbados 18
St Kitts and Nevis 18
St Lucia 19
Samoa 19
Vanuatu 19
Isle of Man 20
Third Group: Non-ITIO and Non-OECD Countries 20
Mauritius 20
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