international co-operation the nordic approach

International Co-operationThe Nordic Approach

Gunilla Påhlsson BluhmSwedish Tax Agency

Nordic co-operation

Multilateral agreement for exchange of information

Negotiate TIEAs jointly Nordic Working Group on

International Tax Evasion

2

1989

Nordic Mutual Assistance Convention on Mutual Administrative Assistance in Tax Matters

3

2006

Joint negotiations of TIEAs

4

2012

Start of the Nordic Working Group on International Tax Evasion

Meetings with treaty partners

Results of joint work with Treaty Partners

Training/Preparing/Discussing

7

Results

40 TIEAs signed The answers have resulted in 70

million USD in raised taxes

8

Lessons learnt

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

steps9

Conclusions

Organisation Internal training Cooperation (national and

international)

10

Thank you

Tack så mycket

Muchas gracias