Former tax havens prepared to lift bank secrecy

Journal
Barnard, J.
Bulletin for International Taxation 2003 (Volume 57), No. 1
PriceUSD 45

At the 2002 IFA congress in Oslo, the author presented "Tax information exchange agreements", one of the topics considered in Seminar B: Recent developments in international tax. In this article several arguments from the discussion on this topic are developed.