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

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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.

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Llibre: Serrat Romaní, Marina, Korving, Jasper, Eliantonino, Mariolina (eds), Exchange of Information in the EU. Taxpayers’ Rights, Transparency and Effectiveness, Edward Elgar Publishing, 2024, [ISBN 978 1 03531455 3], 390 p.

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(c) Serrat Romaní, Marina, Korving, Jasper, Eliantonino, Mariolina (eds), et al, 2024

# metadata.dc.source[].value
Llibres / Capítols de llibre (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari)

# metadata.dc.title[].value
Exchange of Information in the EU. Taxpayers’ Rights, Transparency and Effectiveness