PLMET:

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Title:

International exchange of information on tax matters

Creator:

Grassl, Heike

Subject and Keywords:

OECD ; tax law ; international exchange of tax information

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:

ISBN 978-83-65431-02-8

Language:

ger ; pol

Relation:

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

WUL Catalog:

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Rights holder:

Copyright by Heike Grassl