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- Title
INTERNATIONAL FRAMEWORK ON INFORMATION EXCHANGE FOR TAX PURPOSES.
- Authors
DJAFCHE, Sejdefa; MAZNIKAR, Bilgaip
- Abstract
The cross-border activities related to the freedom of movement of goods, services and capital produce important facts in taxation. By that analogy, resident states invest in huge efforts to monitor the activities of taxpayers outside the borders of national states. Due to the increasingly complex relationships present in global circulations, traditional forms of international cooperation between tax authorities and bodies are not sufficient to eliminate forms of international tax evasion and international double taxation. To this end, states are looking for an appropriate model of international tax cooperation that will effectively overcome the harmful phenomena that endanger their fiscal interests. The subject of the analysis of this paper is the international framework for the exchange of information for tax purposes, as one of the measures of international tax cooperation. On this occasion, we will consider the framework of international information exchange measures within the framework of the activities of the OECD Global Forum on Transparency and Exchange, with particular emphasis on automatic exchange of information.
- Subjects
DOUBLE taxation; TAX evasion; INFORMATION sharing; INTERNATIONAL cooperation; INTERNATIONAL taxation; ELECTRONIC filing of tax returns
- Publication
Vizione, 2020, Issue 34, p279
- ISSN
1409-8962
- Publication type
Article