Publication: Commentaries on article 26 of the OECD Model Tax Convention: exchange of information
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2020-03
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Universidad Carlos III de Madrid
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Abstract
The information exchange clause contained in Article 26 of the OECD MTC has evolved to become an instrument that has effectively increased the possibilities of obtaining and exchanging information to fight tax avoidance and tax evasion. This may be inferred from analysis of the Ibero-American network of Double Taxation Conventions.
However, such evolution raises some issues yet to be tackled. As an example, the provision has not considered the taxpayers’ rights and guarantees in the course of the information exchange procedure. Also, the evidence value of documents which despite being obtained illegally, have been lawfully exchanged at an international level through cooperation instruments, remains problematic. In the same vein, its retroactive application and the time limits of the clause are also questionable.
This paper aims to discuss all of these conflicts and, if possible, to provide some solutions in this respect.
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Keywords
Art. 26 OECD MTC, Exchange of Tax Information, Ibero-American network of DTCs
Bibliographic citation
Castro Bosque, M.; López López, H. y Marcos Rodríguez, E. (2020) Commentaries on article 26 of the OECD Model Tax Convention: exchange of information. Working Papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Network, 2020-01. Universidad Carlos III de Madrid