Financial Transparency Coalition

I hope people have noted I’m not a great fan of Tax Information Exchange Agreements. The basic reason is that they are virtually impossible to use. As the standard TIEA makes clear, a TIEA request must provide or state: (a) the identity of the person under examination or investigation; (b) what information is sought; (c) the tax purpose for which it is sought; (d) the grounds for believing that the information requested is held within the jurisdiction of which request is made; (e) to the extent known, the name and address of any person believed to be in possession of the requested information. The reason...