Assessing the Playing Field
International Cooperation in Tax Information Exchange

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.
Contents
Executive Summary
I. Introduction
II. Background to the 2006 Assessment
IIa. Competition among Financial Centres
IIb. Capital mobility
IIc. Market efficiency
IId. Global competition and Regulatory response
IIe. Democratic Deficit
III. The ‘Level Playing Field’ in Context
IV. Methodology
V. Review of Selected Countries
Va. First Group – OECD countries
Vb. Second Group – ITIO countries
Vc. Third Group – non-ITIO and non-OECD countries
VI. Observations
VII. The Implications of the use of DTCs as compared with TIEAs
VIII. A Way Forward
IX. Conclusion
Appendices
Bibliography
About the contributor
Camille Stoll-Davey (Author)
Camille Stoll-Davey The author holds a degree in accounting from Barry University, and a diploma in law from Oxford Brookes University, and is qualified as a Certified Public Accountant. She has held various senior positions in the finance industry and is currently completing her doctorate in financial law at the University of Oxford.Browse subjects
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