France lodged 225 requests in 2011 to the UK tax authorities, behind Norway with 577, as the grip tightens around those deemed to be very high earners and seen as evading taxes.
The study by law firm Pinsent Masons, found that the number of requests for information about taxpayers received by the UK government from overseas tax authorities rose by 18% in the last year.
And the findings come at a time when news that the French government would introduce a 75% tax rate on those earning more than a million euros a year, was greeted by UK prime minister David Cameron with the phrase that he would 'roll out the red carpet' to those leaving France.
Phil Berwick, director at Pinsent Masons, said: "The rise in international requests for information about taxpayers shows that tax authorities around the world are responding to pressure from their governments to maximise their tax revenues. It is not just HMRC that is piling the pressure on taxpayers."