The Exchange of the Tax Information between the Danger and the Importance - A Comparative Study -
Many of developing countries including Jordan and Egypt have adopted
United Nations Model Tax Convention between Developed and Developing
Countries for the avoidance of double taxation and the prevention of fiscal
evasion, because it serves their interests since it gives the priority in imposing
tax to the source country(the country from which the income have been
derived or acquired), but the exchange of information article (26) either in the
United Nations model tax Convention (UN MODEL) or in the OECD Model
Tax Convention (OECD MODEL) have faced several important developments
and modifications related to its phrasing and contents; including nullifying
financial information secrecy and domestic tax interest requirements. The
new modifications have become more and more internationally accepted, since
they have been incorporated in the international standards of transparency
and effective exchange of information, and have been adopted by The UN
Committee of Experts during(2008-2009), all these developments encourage
the author of this research to explore this topic in details in away that lead
to a complete tax awareness of the exchange of information methods , its
dangerous and importance aspects.