The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes?
Bulletin for International Taxation (IBFD), Volume 69, No. 2 (January 28, 2015)
Posted: 7 Feb 2015 Last revised: 9 Feb 2015
Date Written: January 28, 2015
Abstract
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.
Keywords: Rubik agreement, automatic exchange of information, rubik model, anonymous tax withholding, Savings Directive, tax justice, bank secrecy
Suggested Citation: Suggested Citation
Urinov, Vokhid, The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes? (January 28, 2015). Bulletin for International Taxation (IBFD), Volume 69, No. 2 (January 28, 2015), Available at SSRN: https://ssrn.com/abstract=2561820
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