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2020 | OriginalPaper | Chapter

International Exchange of Financial Information on Distributed Ledgers: Outlook and Design Blueprint

Author : Marco Crepaldi

Published in: Blockchain and Distributed Ledger Technology Use Cases

Publisher: Springer International Publishing

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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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Title: International Exchange of Financial Information on Distributed Ledgers: Outlook and Design Blueprint
Author: Marco Crepaldi
Publisher: Springer International Publishing
Book: Blockchain and Distributed Ledger Technology Use Cases
Print ISBN: 978-3-030-44336-8

Electronic ISBN: 978-3-030-44337-5

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-44337-5_5

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