Towards Global Transparency
Chapter 2: Historical development of international exchange of information rules
AbstractChapter 2 is devoted to the historical developments of international exchange of information in tax matters. It starts with the first model of double tax convention (DTC), which can be traced back to the work of the League of Nations, in 1920, and then moves on to the OECD Models DTC, including the initiative against harmful tax competition of 1998. The developments at the EU level are then described. Finally, after the so-called ‘big bang’ of March 2009, representing a major change in favour of global exchange of information, the paths leading, notably after 2013, towards automatic exchange of information as the new global standard are analysed.
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