Object

Title: International exchange of information on tax matters

PLMET:

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Creator:

Grassl, Heike

Abstract:

Initially, the international exchange of tax information was only the subject of interstate bilateral agreements, and today the OECD provides important impulses. After 2018 according to OECD standards there will occur an automatic exchange of information on financial accounts between 61 countries. At the EU level since 2014 the modified Directive on administrative cooperation in the field of taxation has been in operation. The exchange of tax information takes place via the central liaison offices. Language barriers are reduced through standardized formats and language courses. At the bilateral level, there is the possibility of introducing decentralized solutions, through the establishment of regional liaison offices. The basic technical requirement for decentralized information exchange is to ensure secure Internet connections.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Uniwersytet Wrocławski ; Blicharz, Jolanta. Rec. ; Kusiak-Winter, Renata. Red.

Date issued:

2015

Resource Type:

ebook

Format:

application/pdf

Identifier:

oai:repozytorium.uni.wroc.pl:79069 ; ISBN 978-83-65431-02-8

Language:

pol ; ger

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (E-Monografie ; nr 70)

WUL Catalog:

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Access rights:

Rules of usage of Digital Library of Wroclaw University

License:

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Rights holder:

© Copyright by Heike Grassl

Object collections:

Last modified:

Mar 21, 2017

In our library since:

Mar 21, 2017

Number of object content hits:

228

Number of object content views in PDF format

396

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/82546

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