Erika G. Litvak (Greenberg Traurig, Miami) has published Selected Update on Tax Information Exchange Agreements in Latina America, 16 Law & Bus. Rev. Am. 335 (2010). Here is the Conclusion:
During 2009, there was considerable activity in the area of information exchange and international cooperation. Even though the focus has been mostly on the United States and Swiss banks, the increased pressure on transparency and global cooperation promoted by the OECD, the G-20 and the United States has prompted many Latin American countries to enter into more tax information exchange agreements or income tax treaties with exchange of information provisions. It appears that this tendency will continue 2010.




