Skuteczność umów o wymianie informacji podatkowych w relacjach z państwami stosującymi szkodliwą konkurencję podatkową
The Effectiveness of Tax Information Exchange Agreements in Relations with Uncooperative Territories

Summary/Abstract: The paper deals with the subject of tax information exchange agreements (TIEAs) concluded by Poland with so called “uncooperative territories” – e.g. countries that use harmful tax competition. As TIEAs are a relatively new measure, the author attempted to answer the question whether TIEAs really helped Poland to increase the transparency and strengthened the international cooperation in the tax information exchange area. The examination of the data obtained from Polish Central Liaison Office shows whether TIEAs are commonly used by Polish tax authorities. The comparison of the Polish results with the experience of Netherlands – a country with a much longer tradition in the exchange of information with third territories – allows for evaluation of the effectiveness of the use of Polish TIEA agreements.

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