AGREEMENTS OF EXCHANGE OF INFORMATION ON TAX MATTERS AND TAX HAVENS

Resumen

The aim of this paper is to discuss the contribution of agreements of exchange of information on tax matters (TIEA) to avoid harmful tax practices non-cooperative tax havens of tax havens. Most of the small countries in Pacific region and autonomous jurisdictions of developed countries serve as tax havens and lead to harmful tax competition. Paper comprises two parts. In the first part the superiority of TIAE?s to Model Conventions to Avoid Double Taxation (DTA) and the important role of the TIEA? to avoid harmful tax competition. Second part will be devoted to cooperation level of tax haven, uncooperative jurisdictions and Turkish Revenue Administration Practice.