Abstract
The international fiscal system is made by multiple entities that are struggling to establish sound mechanisms for co-operation. Policy initiatives are currently aiming at strengthening the information sharing of financial information for tax purposes across jurisdictions. In this work, I outline the legal landscape for the exchange of information and establish four desirable principles to which information exchange should adhere. Then, I argue that distributed ledger technology appears well-suited to address some of the challenges related to the exchange of financial information. I explore possible designs and lay the foundation for future discussion.
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Crepaldi, M. (2020). International Exchange of Financial Information on Distributed Ledgers: Outlook and Design Blueprint. In: Treiblmaier, H., Clohessy, T. (eds) Blockchain and Distributed Ledger Technology Use Cases. Progress in IS. Springer, Cham. https://doi.org/10.1007/978-3-030-44337-5_5
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