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

See all articles by Vokhid Urinov

Vokhid Urinov

University of New Brunswick, Faculty of law

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

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

Vokhid Urinov (Contact Author)

University of New Brunswick, Faculty of law ( email )

Fredericton, New Brunswick E3B 5V8
Canada

HOME PAGE: http://www.mcgill.ca/law-gradprograms/graduate-studies-law

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
826
PlumX Metrics