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