Serrat Romaní, Marina2026-02-232024978 1 03531455 3https://hdl.handle.net/2445/227262The 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.376 p.application/pdfeng(c) Serrat Romaní, Marina, Korving, Jasper, Eliantonino, Mariolina (eds), et al, 2024Frau fiscalCooperació intergovernamentalPaïsos de la Unió EuropeaTax evasionIntergovernmental cooperationEuropean Union countriesinfo:eu-repo/semantics/bookinfo:eu-repo/semantics/embargoedAccess