Towards an International Code for administrative cooperation in tax matter and international tax governance
Towards an International Code for administrative cooperation in tax matter and international tax governance
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Andrés Aucejo, E. 2017. Towards an International Code for administrative cooperation in tax matter and international tax governance. Revista Derecho del Estado. 40 (dic. 2017), 45–85. DOI:https://doi.org/10.18601/01229893.n40.03.
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There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.
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Referencias (VER)
Afandi, R. (2013). “The role and work of the Global Forum on transparency and exchange of information for tax purposes”, in Exchange of information for tax purposes, O.C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 37-51.
Altenbunger, P. (2015). “Coexistence between fatca and mcaa- Potential conflicts”, Tax Notes International, vol. 77, n. 4, 337-340.
Andonino. (2008). “Lo scambio de informazioni tra la amministrazioni finanziarie”, Diritto e pratica tributaria, vol. lxxix, n. 4, 707.
Andrés Aucejo, E. (2011). “La cláusula de intercambio de información tributaria según el Convenio bilateral Hispano-Brasileño para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta; Impuestos.” Revista de doctrina, legislación y jurisprudencia, vol. 27, n. 15-16, 19-48.
Andres Aucejo, E. et alter. (2017). Chronicle of International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres Aucejo, E. et alter. (2017). eudiscoop /project. Book of the Conference Proceedings: International Congress 2017. International Administrative Cooperation in Tax Matters and Tax Governance.
Andres Aucejo, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance,
Ardito, F. (2007). La cooperazione internazionale in materia tributaria. Cedam, Padova.
Ault, H. J. (1992). “Corporate Integration, Tax treaties and division of the international tax base: principles and practices”, Tax Law Review, vol. 47, n. 3, 565-608.
Baker, F. (2013). “Automatic Exchange of Information”, British Tax Review, n. 4, 371-373.
Barissi, M. (2001). “Lo scambio di informazioni nella UE”, Rivista di Diritto Tributario Internazionale, n. 2, 327.
Buccisano, A. (2012). “Cooperazione amministrativa internazionale in materia fiscale”, Rivista di Diritto tributario, n. 7-8.
Calderón, J. M. (2002). “El intercambio de información entre administraciones tributarias en un contexto de globalización económica y competencia fiscal perniciosa”, in Las medidas anti-abuso en la normativa interna española y en los convenios para evitar la doble imposición internacional y su compatibilidad con el derecho comunitario. (M. T. Soler and F. Serrano (eds.), Instituto de Estudios Fiscales, Madrid, 270.
Calderón, J. M. (2001). “Tendencias actuales en materia de intercambio de información entre administraciones tributarias”, Crónica Tributaria, vol. 99, 25-40.
Calderón, J. M. (2000). Intercambio de información y Fraude Fiscal Internacional, Estudios Financieros, Madrid.
Cannas, F. (2013). “The historical development of the exchange of information for tax purpose”, in Exchange of information for tax purposes (O. C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 15-34.
Capolupo, S. (2011). “Presupposti e limiti della cooperazione fiscale tra gli Stati UE”, Corriere tributario, n. 21, 1757.
Capolupo, S. (2011). “Più incisiva la disciplina europea sulla collaborazione amministrativa nelle imposte dirette”, Corriere tributario, vol. 16.
Cavelti, L. U. (2013). “Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation”, World Tax Journal, vol. 5, n. 2, 172-214.
Commission on Taxation. (2009). jcx-42-09, Technical explanation of the “Foreign Account Tax Compliance Act of 2009”. See Cavelti, above fn. 17, 182-183.
Dean, S.D. (2008). “The incomplete global market for tax information”, Boston College Law Review, vol. 49, 605-672.
Dodd , J. (2013). “International agreements to improve tax compliance (fatca)”, British Tax Review, vol 4, 529-540.
Englisch, J., Vella, J. and Yevgenyeva, A. (2013). “The financial transaction tax proposal under the enhanced cooperation procedure: legal and practical considerations”, British Tax Review, n. 2, 223-259.
Fort, E., Hondius, P, and Neugebauer, J. (2013). “Development of the International Information Exchange and Domestic Implementation” in Exchange of Information and Bank Secrecy.
G20. (2014). G-20 Final Report. Global Forum of transparency and exchange of information for tax purposes (Report).
Helfrich and Laubroc k, J., (1987). “Critical Review of the oecd /Council of Europe Multilateral (Draft). Convention on Mutual Administrative Assistance in Tax Matters”, Bulletin of International Bureau of Fiscal Documentation, vol. 41, n. 8/9, 410-413.
KPMG International report. (2014). Automatic Exchange of Information. How financial institutions can adapt to new global standards (Report).
League of Nations: Committee of Technical Experts on Double Taxation and Tax Evasion. (1927). Double Taxation and Tax Evasion (Report).
Malherbe, P. and Beynsberger, M. (2012). “The year of implementation of the standards”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Marino, G. (2010). “La cooperazione internazionale in materia tributaria, tra mito e realtà, Rassegna Tributaria, 53(2), 443-448.
Martínez, L. (2008). La protección jurídica del contribuyente en el intercambio de información entre Estados. Ed. Tirant Lo Blanch, Valencia, 25.
Matellone, P. (2013). “Tutela del contribuente nei confronti delle prove illecitamente acquisite all’estero”, Diritto e pratica tributaria, vol. xxxn, n. 4, 791-852.
Melis, G. (2008). “Spunti sul metodo di coordinamento fiscale aperto quale possibile strumento per l’integrazione fiscale tra Stati dell’Unione Europea e Stati terzi”, Diritto e practica tributaria internazionale, vol. 8, n. 1, 207.
Mosquera Valderrama, I. (2016). “Legitimidad y protección de derechos en el intercambio de información. La perspectiva del contribuyente. Estudios de Derecho Tributario”, Derecho Aduanero y Comercio Exterior”, 509-534.
OECD. (2012). Automatic Exchange of Financial Account Information, Background information brief, 2015, 2; P. Malherbe and M. Beynsberger, “The year of implementation of the standars”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
OECD. Automatic Exchange Portal.
OECD. (2014). Common Reporting Standard. Standard for Automatic Exchange of Financial Account Information (Report).
OECD. (2006). Manual of the implementation of exchange of information provision for tax purposes (Report).
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. Standard for Automatic Exchange of Financial Account Information in Tax Matters, above fn. 28, 13.
OECD. (2013). The Global Forum on Transparency an Exchange of Information for Tax Purposes, Information brief.
Owens, J. (2009). “Moving towards better transparency and exchange of information on tax matters”, Bulletin for International Taxation, 2009, n. 63(11), 557.
Pettersson, L. (1980). “Opportunities for Multilateral Co-operation between the Member States of the Council of Europe in the Field of Administrative Assistance in Tax Matters”, European Taxation, 192.
Piccioto, S. (1992). International Business Taxation as a Study in the Internationalization of Business regulation, cup, Cambridge.
Pina, V. (2014). “La norma internacional sobre el intercambio automático de información de cuentas financieras”, Actualidad Jurídica Uría Menéndez, vol. 37, 128-132.
Pistone, P. (2012). “Lo scambio di informazioni e la Direttiva 2011/16/UE in materia di cooperazione amministrativa: innovazioni e profili critici”, Diritto e pratica tributaria internazionale, vol. ix, n. 2, 466; Cavelti, above fn. 17, 173-174.
Pistone, P. (2014). “Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law” , World Tax Journal, n. 6, 3-5.
Pistone, P. (2013). “Exchange of information and Rubik Agreements: the perspective of an EU Academic”, Bulletin for International Taxation, vol. 67, n. 4/5, 219.
Pita, C. (2007). El intercambio de informaciones tributarias (Secretaría Ejecutiva – ciat), Lisboa, 21.
Pross, A. (2014). “How tax transparency went global in 2014”, International Tax Review, vol. 26, n. 3, 10-13.
Saccheto, C. (1990). “L’evoluzione della cooperazione internazionale fra le amministrazioni finanziarie statali in materia di iva ed Imposte dirette: scambio di informazioni e verifiche “incrociate” internazionali”, boll. Trib., n. 7.
Sacchetto, C. (1990). “Informe General”, in xliv Congreso de la ifa, ifa, Estocolmo.
Sapirie, M. (2015). “The Common Reporting Standard and fatca”, Tax Notes International, vol. 77, n. 7, 558-560.
Saponaro, F. (2005). “Lo scambio di informazioni tra amministrazioni finanziarie”, Rassegna tributaria, vol. 48, n. 2, 453.
Seer, R. and Gabert, I. (eds.). (2010). Mutual assistance and information exchange, ibfd, Amsterdam.
Seer, R. (2009). “La cooperazione internazionale in materia fiscale - Situazione e prospettive nei paesi membri dell’EU - Dechiarzaione e contributi”, Rivista di Diritto Tributario Internazionale, 73-78.
Seer, R. (2013). “Recent Development in Exchange of Information within the EU for Tax Matters”, EC Tax Review, vol. 22, n. 2, 66-77.
Stewart, M. (2012). “Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration”, World Tax Journal, vol. 4, n. 2, 152-178.
Tanzi, V. and Zee, H. H. (2001). “Can Information Exchange be Effective in Taxing Cross- Border Income Flows? in Modern Issues in the Law of International Taxation (K. Andersson, P. Melz and C. Silfverberg (eds.), Kluwer Law International, Stockholm, 259-268.
Tello, C. P. (2014). “fatca: Catalyst for Global Cooperation on exchange tax information”, Bulletin for International Taxation, vol. 68, n. 2, 88-102.
Thuronyi, V. “International tax co-operation and multilateral treaty”, Symposium: International Tax Policy in the New Millennium: Panel iv: The Pursuit of National Tax Policies in a Globalized Environment: Principal Papers, 1641.
Tosi, L. (1996). “L’attività istruttoria amministrativa internazionale fra le amministrazione finanziarie statali in materia di iva ed imposte dirette: scambio di informazioni e verifica “incrociate” internazionali”, Rivista di Diritto tributario, i.
Turina, A. (2010). “I recenti sviluppi internazionali in materia di scambio di informazioni”, Fiscalità internazionale, vol. 8, n. 2, 155-161.
Urinov, V. (2015). “The Rubik Model: an alternative for automatic tax information Exchange regimes?”, Bulletin for International Taxation, vol. 69, n. 2, 1-13, Stewart, above fn. 17; Cavelti, above fn. 17.
Vanistendael, F. (2015). “EU Tax Agenda: exchange of information, transparency and abuse”, Tax Notes International, vol. 77, n. 2, 163-165.
Vanistendael, F. (2014). “The international information exchange puzzle”, Tax Notes International, vol. 75, n. 13, 1149.
Vascega, M and Van Thiel, S. (2011). “Assessment of Taxes in Cross-Border Situations: The New EU Directive on Administrative. Cooperation in the Field of Taxation”, EC Tax Review, vol. 20, n. 3, 148-154.
Wisselink, A. (1997). “International exchange of tax information between European and other countries”, EC Tax Review, vol. 6, n. 2, 108-115.
Woulters, J. and Meuwissen, K. (2011). “Global Tax Gobernance”, Leuven Centre for Global Governance Studies Working Paper, 59.
Altenbunger, P. (2015). “Coexistence between fatca and mcaa- Potential conflicts”, Tax Notes International, vol. 77, n. 4, 337-340.
Andonino. (2008). “Lo scambio de informazioni tra la amministrazioni finanziarie”, Diritto e pratica tributaria, vol. lxxix, n. 4, 707.
Andrés Aucejo, E. (2011). “La cláusula de intercambio de información tributaria según el Convenio bilateral Hispano-Brasileño para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta; Impuestos.” Revista de doctrina, legislación y jurisprudencia, vol. 27, n. 15-16, 19-48.
Andres Aucejo, E. et alter. (2017). Chronicle of International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres Aucejo, E. et alter. (2017). eudiscoop /project. Book of the Conference Proceedings: International Congress 2017. International Administrative Cooperation in Tax Matters and Tax Governance.
Andres Aucejo, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance,
Ardito, F. (2007). La cooperazione internazionale in materia tributaria. Cedam, Padova.
Ault, H. J. (1992). “Corporate Integration, Tax treaties and division of the international tax base: principles and practices”, Tax Law Review, vol. 47, n. 3, 565-608.
Baker, F. (2013). “Automatic Exchange of Information”, British Tax Review, n. 4, 371-373.
Barissi, M. (2001). “Lo scambio di informazioni nella UE”, Rivista di Diritto Tributario Internazionale, n. 2, 327.
Buccisano, A. (2012). “Cooperazione amministrativa internazionale in materia fiscale”, Rivista di Diritto tributario, n. 7-8.
Calderón, J. M. (2002). “El intercambio de información entre administraciones tributarias en un contexto de globalización económica y competencia fiscal perniciosa”, in Las medidas anti-abuso en la normativa interna española y en los convenios para evitar la doble imposición internacional y su compatibilidad con el derecho comunitario. (M. T. Soler and F. Serrano (eds.), Instituto de Estudios Fiscales, Madrid, 270.
Calderón, J. M. (2001). “Tendencias actuales en materia de intercambio de información entre administraciones tributarias”, Crónica Tributaria, vol. 99, 25-40.
Calderón, J. M. (2000). Intercambio de información y Fraude Fiscal Internacional, Estudios Financieros, Madrid.
Cannas, F. (2013). “The historical development of the exchange of information for tax purpose”, in Exchange of information for tax purposes (O. C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 15-34.
Capolupo, S. (2011). “Presupposti e limiti della cooperazione fiscale tra gli Stati UE”, Corriere tributario, n. 21, 1757.
Capolupo, S. (2011). “Più incisiva la disciplina europea sulla collaborazione amministrativa nelle imposte dirette”, Corriere tributario, vol. 16.
Cavelti, L. U. (2013). “Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation”, World Tax Journal, vol. 5, n. 2, 172-214.
Commission on Taxation. (2009). jcx-42-09, Technical explanation of the “Foreign Account Tax Compliance Act of 2009”. See Cavelti, above fn. 17, 182-183.
Dean, S.D. (2008). “The incomplete global market for tax information”, Boston College Law Review, vol. 49, 605-672.
Dodd , J. (2013). “International agreements to improve tax compliance (fatca)”, British Tax Review, vol 4, 529-540.
Englisch, J., Vella, J. and Yevgenyeva, A. (2013). “The financial transaction tax proposal under the enhanced cooperation procedure: legal and practical considerations”, British Tax Review, n. 2, 223-259.
Fort, E., Hondius, P, and Neugebauer, J. (2013). “Development of the International Information Exchange and Domestic Implementation” in Exchange of Information and Bank Secrecy.
G20. (2014). G-20 Final Report. Global Forum of transparency and exchange of information for tax purposes (Report).
Helfrich and Laubroc k, J., (1987). “Critical Review of the oecd /Council of Europe Multilateral (Draft). Convention on Mutual Administrative Assistance in Tax Matters”, Bulletin of International Bureau of Fiscal Documentation, vol. 41, n. 8/9, 410-413.
KPMG International report. (2014). Automatic Exchange of Information. How financial institutions can adapt to new global standards (Report).
League of Nations: Committee of Technical Experts on Double Taxation and Tax Evasion. (1927). Double Taxation and Tax Evasion (Report).
Malherbe, P. and Beynsberger, M. (2012). “The year of implementation of the standards”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Marino, G. (2010). “La cooperazione internazionale in materia tributaria, tra mito e realtà, Rassegna Tributaria, 53(2), 443-448.
Martínez, L. (2008). La protección jurídica del contribuyente en el intercambio de información entre Estados. Ed. Tirant Lo Blanch, Valencia, 25.
Matellone, P. (2013). “Tutela del contribuente nei confronti delle prove illecitamente acquisite all’estero”, Diritto e pratica tributaria, vol. xxxn, n. 4, 791-852.
Melis, G. (2008). “Spunti sul metodo di coordinamento fiscale aperto quale possibile strumento per l’integrazione fiscale tra Stati dell’Unione Europea e Stati terzi”, Diritto e practica tributaria internazionale, vol. 8, n. 1, 207.
Mosquera Valderrama, I. (2016). “Legitimidad y protección de derechos en el intercambio de información. La perspectiva del contribuyente. Estudios de Derecho Tributario”, Derecho Aduanero y Comercio Exterior”, 509-534.
OECD. (2012). Automatic Exchange of Financial Account Information, Background information brief, 2015, 2; P. Malherbe and M. Beynsberger, “The year of implementation of the standars”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
OECD. Automatic Exchange Portal.
OECD. (2014). Common Reporting Standard. Standard for Automatic Exchange of Financial Account Information (Report).
OECD. (2006). Manual of the implementation of exchange of information provision for tax purposes (Report).
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. Standard for Automatic Exchange of Financial Account Information in Tax Matters, above fn. 28, 13.
OECD. (2013). The Global Forum on Transparency an Exchange of Information for Tax Purposes, Information brief.
Owens, J. (2009). “Moving towards better transparency and exchange of information on tax matters”, Bulletin for International Taxation, 2009, n. 63(11), 557.
Pettersson, L. (1980). “Opportunities for Multilateral Co-operation between the Member States of the Council of Europe in the Field of Administrative Assistance in Tax Matters”, European Taxation, 192.
Piccioto, S. (1992). International Business Taxation as a Study in the Internationalization of Business regulation, cup, Cambridge.
Pina, V. (2014). “La norma internacional sobre el intercambio automático de información de cuentas financieras”, Actualidad Jurídica Uría Menéndez, vol. 37, 128-132.
Pistone, P. (2012). “Lo scambio di informazioni e la Direttiva 2011/16/UE in materia di cooperazione amministrativa: innovazioni e profili critici”, Diritto e pratica tributaria internazionale, vol. ix, n. 2, 466; Cavelti, above fn. 17, 173-174.
Pistone, P. (2014). “Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law” , World Tax Journal, n. 6, 3-5.
Pistone, P. (2013). “Exchange of information and Rubik Agreements: the perspective of an EU Academic”, Bulletin for International Taxation, vol. 67, n. 4/5, 219.
Pita, C. (2007). El intercambio de informaciones tributarias (Secretaría Ejecutiva – ciat), Lisboa, 21.
Pross, A. (2014). “How tax transparency went global in 2014”, International Tax Review, vol. 26, n. 3, 10-13.
Saccheto, C. (1990). “L’evoluzione della cooperazione internazionale fra le amministrazioni finanziarie statali in materia di iva ed Imposte dirette: scambio di informazioni e verifiche “incrociate” internazionali”, boll. Trib., n. 7.
Sacchetto, C. (1990). “Informe General”, in xliv Congreso de la ifa, ifa, Estocolmo.
Sapirie, M. (2015). “The Common Reporting Standard and fatca”, Tax Notes International, vol. 77, n. 7, 558-560.
Saponaro, F. (2005). “Lo scambio di informazioni tra amministrazioni finanziarie”, Rassegna tributaria, vol. 48, n. 2, 453.
Seer, R. and Gabert, I. (eds.). (2010). Mutual assistance and information exchange, ibfd, Amsterdam.
Seer, R. (2009). “La cooperazione internazionale in materia fiscale - Situazione e prospettive nei paesi membri dell’EU - Dechiarzaione e contributi”, Rivista di Diritto Tributario Internazionale, 73-78.
Seer, R. (2013). “Recent Development in Exchange of Information within the EU for Tax Matters”, EC Tax Review, vol. 22, n. 2, 66-77.
Stewart, M. (2012). “Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration”, World Tax Journal, vol. 4, n. 2, 152-178.
Tanzi, V. and Zee, H. H. (2001). “Can Information Exchange be Effective in Taxing Cross- Border Income Flows? in Modern Issues in the Law of International Taxation (K. Andersson, P. Melz and C. Silfverberg (eds.), Kluwer Law International, Stockholm, 259-268.
Tello, C. P. (2014). “fatca: Catalyst for Global Cooperation on exchange tax information”, Bulletin for International Taxation, vol. 68, n. 2, 88-102.
Thuronyi, V. “International tax co-operation and multilateral treaty”, Symposium: International Tax Policy in the New Millennium: Panel iv: The Pursuit of National Tax Policies in a Globalized Environment: Principal Papers, 1641.
Tosi, L. (1996). “L’attività istruttoria amministrativa internazionale fra le amministrazione finanziarie statali in materia di iva ed imposte dirette: scambio di informazioni e verifica “incrociate” internazionali”, Rivista di Diritto tributario, i.
Turina, A. (2010). “I recenti sviluppi internazionali in materia di scambio di informazioni”, Fiscalità internazionale, vol. 8, n. 2, 155-161.
Urinov, V. (2015). “The Rubik Model: an alternative for automatic tax information Exchange regimes?”, Bulletin for International Taxation, vol. 69, n. 2, 1-13, Stewart, above fn. 17; Cavelti, above fn. 17.
Vanistendael, F. (2015). “EU Tax Agenda: exchange of information, transparency and abuse”, Tax Notes International, vol. 77, n. 2, 163-165.
Vanistendael, F. (2014). “The international information exchange puzzle”, Tax Notes International, vol. 75, n. 13, 1149.
Vascega, M and Van Thiel, S. (2011). “Assessment of Taxes in Cross-Border Situations: The New EU Directive on Administrative. Cooperation in the Field of Taxation”, EC Tax Review, vol. 20, n. 3, 148-154.
Wisselink, A. (1997). “International exchange of tax information between European and other countries”, EC Tax Review, vol. 6, n. 2, 108-115.
Woulters, J. and Meuwissen, K. (2011). “Global Tax Gobernance”, Leuven Centre for Global Governance Studies Working Paper, 59.
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