Tax Havens “Coming in from the Cold”: A Sign of Changing Times?

As at 30 June 2010, more than 360 tax information exchange agreements (TIEAs) had been negotiated on the basis of the OECD Model Agreement on the Exchange of Information on Tax Matters. This article considers New Zealand as a case study, reviews the UBS settlement and other developments regarding Switzerland, and investigates if TIEAs represent genuine change.