The EU-US (“Brussels”) Agreement on European Banking Secrecy and the Effect on Tax Information Exchange Agreements

Journal
European Union; OECD; United States
Bulletin for International Taxation 2011 (Volume 65), No. 1
This article examines recent OECD reports on the issue of fiscal leakage and tax havens. It also considers the recent Brussels agreement, which focuses on the exchange of information between the United States and the European Union and the issue of banking secrecy.