This article explores arguments in favour of establishing an international taxation database to counter tax haven secrecy. The current OECD approach is a 'request of information process', which can be limited by local jurisdictional requirements. At its best, the ‘request of information process’ is an automatic transfer system based on the despatch of data in bulk format either upon request, at defined points in time, or following detection in the relevant offshore jurisdiction. This process lacks scope for timeliness in detection and enforcement. There is also scope for errors in analysing data for its potential use as evidence in other legal systems.
"Arguments for an international tax base,"
Revenue Law Journal: Vol. 22
, Article 9.
Available at: https://epublications.bond.edu.au/rlj/vol22/iss1/9