The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes?

Journal
European Union; International; Switzerland
Bulletin for International Taxation 2015 (Volume 69), No. 2
In this article, the author examines the nature and implications of a relatively recent phenomenon in the international tax system: Rubik agreements, with special consideration being given to whether or not such agreements are, in theory, equitable and fair in relation to all countries and taxpayers in contrast to automatic exchange of information agreements.