Overview of Legislation Practices Regarding Exchange of Information Between National Tax Administrations in Tax Matters
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 of the OECD Model Tax Convention (MTC) and has in parallel proposed a specific Tax Information Exchange Agreement (TIEA) Model. Both sources have been increasingly used in the bilateral treaty practice. In parallel, the EU has enacted two new directives: the Directive concerning Mutual Assistance for the Recovery of Claims and the Directive on Administrative Cooperation. This paper aims at providing a systematic overview of recent developments (including on the concept of 'automatic exchange') and explains the content and function of the legal sources delimiting each other. The paper also deals with the legal protection of taxpayers, especially with the protection of personal data and commercial, industrial, business and professional secrets. It emphasizes the necessity of an international tax secret as an EU minimum standard.
Studju
Awtur estern
Roman SEER
Dwar dan id-dokument
Tip ta’ pubblikazzjoni
Kelma għat-tiftix
- awtoritajiet tat-taxxa
- data personali
- EDUKAZZJONI U KOMUNIKAZZJONI
- FINANZI
- IMPJIEGI U KUNDIZZJONIJIET TAX-XOGĦOL
- IMPRIŻA U KOMPETIZZJONI
- informazzjoni u proċessar tal-informazzjoni
- kompetizzjoni
- kontribwent
- kontroll tal-għajnuna mill-Istat
- konvenzjoni tat-taxxa
- kooperazzjoni Ewropea dwar it-taxxi
- koperazzjoni amministrattiva
- liġi tax-xogħol u relazzjonijiet industrijali
- POLITIKA
- PRODUZZJONI, TEKNOLOĠIJA U RIĊERKA
- protezzjoni tad-data
- setgħa eżekuttiva u servizz pubbliku
- sigriet industrijali
- sigriet professjonali
- tassazzjoni
- teknoloġija tal-informazzjoni u proċessar tad-data
- teknoloġija u regolamenti tekniċi
- komunikazzjoni ta' informazzjoni