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2024

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/227262

Exchange of Information in the EU. Taxpayers’ Rights, Transparency and Effectiveness

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Abstract

The exchange of information is a tool that public administrations have long been using as an administrative cooperation mechanism to execute their mandates and accomplish their public policies. The exchange of information for tax purposes between tax administrations has been present in bilateral treaties for decades. Nevertheless, it has become increasingly relevant in the last decade as a tool to improve the ability of tax authorities to deter, detect and disrupt tax evasion and avoidance.

Subject

Frau fiscal, Cooperació intergovernamental, Països de la Unió Europea

Subject (English)

Tax evasion, Intergovernmental cooperation , European Union countries

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Llibres / Capítols de llibre (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari)

Citation

SERRAT ROMANÍ, Marina. Exchange of Information in the EU. Taxpayers’ Rights, Transparency and Effectiveness. Llibre: Serrat Romaní. Marina. Vol.  Korving, num. Jasper, pags. Eliantonino. ISBN 978 1 03531455 3. [consulted: 6 of June of 2026]. Available at: https://hdl.handle.net/2445/227262

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