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- Title
Implementing Tax Information Exchange in Singapore and Hong Kong-Implications for the OECD Initiative.
- Authors
Pheny, Monica; Wong, Pauline W. Y.
- Abstract
In this article the authors discuss initiatives taken by the Organization for Economic Co-operation and Development (OECD) to liberalize tax exchange of information (EoI) internationally, particularly in respect to Hong Kong, China and Singapore. In 1998, OECD launched the "Harmful Tax Practices" (HTP) project in which its members had to come up with measures to counter effects of harmful tax competition on financing decisions and investment.
- Subjects
HONG Kong (China); CHINA; SINGAPORE; ORGANISATION for Economic Co-operation &; Development; TAXATION; INTERNATIONAL trade
- Publication
International Tax Journal, 2011, Vol 37, Issue 5, p29
- ISSN
0097-7314
- Publication type
Article