COMING AUTUMN 2013
T A X D I P L O M A C Y
Over 2, 000 bilateral agreements have been concluded by sovereign states to prevent tax evasion; eliminate double taxation; and provide a legal basis for the exchange of confidential taxpayer information.
Not a dry technical treatise on taxation, this book clarifies how the exercise of ‘tax diplomacy’ by sovereign states is influenced by the international tax aspects of their foreign policy.
Designed to make accessible this area of international relations which usually escapes the intense public scrutiny associated with other forms of statecraft, the book explains the unassailable link between a state’s economic value system and the goals of this kind of diplomacy, often obfuscated by the word ‘tax’.