In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the ‘battles’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years.
The focus of this work is the legal position of the taxpayer in the exchange of tax-related information between States.
In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the ‘battles’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years.