Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context
The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Developmen...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2017-09-01
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| Series: | Problems and Perspectives in Management |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9165/PPM_2017_02SI_Filipova.pdf |