The emergence of transparency and exchange of information for tax purposes on request as an international tax custom Roberto Codorniz Leite Pereira
By: Pereira, Roberto Codorniz Leite
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Material type: 
ArticlePublisher: 2020Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | TRANSPARENCIA FISCAL | FISCALIDAD INTERNACIONAL | ADMINISTRACION TRIBUTARIA
In:
Intertax v. 48, Issues 6-7, June / July 2020, p. 624-641Summary: In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/6/7-7 (Browse shelf) | Available | OP 2141/2020/6/7-7 |
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Resumen.
In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard).
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