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International Co-operation The Nordic Approach. Gunilla Påhlsson Bluhm Swedish Tax Agency. Nordic co-operation. 2. Multilateral agreement for exchange of information Negotiate TIEAs jointly Nordic Working Group on International Tax Evasion. 1989. 3.
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International Co-operationThe Nordic Approach Gunilla Påhlsson Bluhm Swedish Tax Agency
Nordic co-operation 2 Multilateral agreement for exchange of information Negotiate TIEAs jointly Nordic Working Group on International Tax Evasion
1989 3 Nordic Mutual Assistance Convention on Mutual Administrative Assistance in Tax Matters
2006 4 • Joint negotiations of TIEAs
2012 Start of the Nordic Working Group on International Tax Evasion
Results of joint work with Treaty Partners 7 Training/Preparing/Discussing
Results 8 40 TIEAs signed The answers have resulted in 70 million USD in raised taxes
Lessons learnt 9 Competence to identify potential offshore non-compliance cases Resources to investigate Global network of EOI agreements Quality of reply depends on quality of preparation of request Practical “user climate” with EOI partners Internal organisation that supports all steps
Conclusions 10 Organisation Internal training Cooperation (national and international)