[Dready]

My question is about exactly what scenarios in which a requesting country can get information from a country ("tax haven") that has a TIEA with the requesting country. Many countries have recently signed Tax Information Exchange Agreements (TIEAs). I assume the majority of these documents followed the model. So the requesting country can get information from the target country's banks if they have specific information about my account there. But, here are my questions - what if you change the scenario a little bit?

1. What if I am a US Citizen and I bank in Liechtenstein, but my account is in the name of a Seychelles IBC. Can the US still get my bank account information from Liechtenstein? (or Gibraltar or Monaco if I'm banking there or any other tax haven in a similar situation)

2. Ok another question - What if I'm a Citizen of Turkey living in Turkey with a personal account in Liechtenstein (or Gibraltar or Monaco) and the US government requests information on my account and has my name and such. And let's say they request information on me because they think it is relevant to their ongoing tax investigation of some US Citizen. Will my tax haven bank give up my info under the TIEA with the US in that scenario?

3. Does the OECD model TIEA include info "exchange" on offshore companies? For example, can the US govt request information on who the directors and beneficial owners are of an IBC from the Cayman Islands or can Ireland's government get that info about IBC's from Anguilla or the Turks & Caicos Islands (whom they have TIEA's with)?