EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES
INTRODUCTION. The article presents peculiarities of exchange of tax information in the European Union. The author analyses provisions of European Union instruments related to exchange of tax information performed on request, spontaneously or automatically. Special attention is paid to the analysis o...
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| Format: | Article |
| Language: | English |
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Moscow State Institute of International Relations (MGIMO)
2018-01-01
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| Series: | Московский журнал международного права |
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| Online Access: | https://www.mjil.ru/jour/article/view/217 |
| _version_ | 1797291532950175744 |
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| author | M. S. PEKARSKAYA |
| author_facet | M. S. PEKARSKAYA |
| author_sort | M. S. PEKARSKAYA |
| collection | DOAJ |
| description | INTRODUCTION. The article presents peculiarities of exchange of tax information in the European Union. The author analyses provisions of European Union instruments related to exchange of tax information performed on request, spontaneously or automatically. Special attention is paid to the analysis of legal developments of the Council Directive № 2011/16/EU of 15 February 2011 "On administrative cooperation in the field of taxation and repealing Directive 77/799/EEC”.MATERIALS AND METHODS. Materials used for the analysis include legal writings of Russian and foreign researchers in the field of European tax law as well as current regional European Union instruments and multinational acts devoted to the legal regulation of exchange of tax information. Methodological procedures of the research include general and specific scientific methods of enquiry (dialectical method, methods of analysis and synthesis, deduction, induction, comparative-legal and historicallegal methods).RESEARCH RESULTS. While analyzing, the author evaluates the significance of each form of exchange of tax information for combating tax crimes such as tax fraud, tax avoidance and aggressive tax planning. The author examines the regional European Union instruments devoted to the legal regulation of exchange of tax information in comparison with the multinational acts and global trends dedicated to the same issue.DISCUSSION AND CONCLUSIONS. In this article the author draws attention to the peculiarities of exchange of tax information in the European Union. The article deals with the provisions of regional European Union instruments related to exchange of tax information performed in all three forms. Relying on the doctrine and international documents, the author characterizes rules of exchange of tax information in the European Union, especially in terms of their legal developments, and estimates the readiness of the European Union member states to implement the above-mentioned legal norms. |
| first_indexed | 2024-03-07T19:37:10Z |
| format | Article |
| id | doaj.art-f5e085fed0c24e36a27bf93791bb0a0f |
| institution | Directory Open Access Journal |
| issn | 0869-0049 2619-0893 |
| language | English |
| last_indexed | 2024-03-07T19:37:10Z |
| publishDate | 2018-01-01 |
| publisher | Moscow State Institute of International Relations (MGIMO) |
| record_format | Article |
| series | Московский журнал международного права |
| spelling | doaj.art-f5e085fed0c24e36a27bf93791bb0a0f2024-02-29T08:19:19ZengMoscow State Institute of International Relations (MGIMO)Московский журнал международного права0869-00492619-08932018-01-0103829110.24833/0869-0049-2017-3-82-91217EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIESM. S. PEKARSKAYA0Russian Foreign Trade Academy of the Ministry of Economic Development of the Russian Federation.INTRODUCTION. The article presents peculiarities of exchange of tax information in the European Union. The author analyses provisions of European Union instruments related to exchange of tax information performed on request, spontaneously or automatically. Special attention is paid to the analysis of legal developments of the Council Directive № 2011/16/EU of 15 February 2011 "On administrative cooperation in the field of taxation and repealing Directive 77/799/EEC”.MATERIALS AND METHODS. Materials used for the analysis include legal writings of Russian and foreign researchers in the field of European tax law as well as current regional European Union instruments and multinational acts devoted to the legal regulation of exchange of tax information. Methodological procedures of the research include general and specific scientific methods of enquiry (dialectical method, methods of analysis and synthesis, deduction, induction, comparative-legal and historicallegal methods).RESEARCH RESULTS. While analyzing, the author evaluates the significance of each form of exchange of tax information for combating tax crimes such as tax fraud, tax avoidance and aggressive tax planning. The author examines the regional European Union instruments devoted to the legal regulation of exchange of tax information in comparison with the multinational acts and global trends dedicated to the same issue.DISCUSSION AND CONCLUSIONS. In this article the author draws attention to the peculiarities of exchange of tax information in the European Union. The article deals with the provisions of regional European Union instruments related to exchange of tax information performed in all three forms. Relying on the doctrine and international documents, the author characterizes rules of exchange of tax information in the European Union, especially in terms of their legal developments, and estimates the readiness of the European Union member states to implement the above-mentioned legal norms.https://www.mjil.ru/jour/article/view/217european unionexchange of tax information in the european unionoecd tax instrumentsexchange of tax informationexchange of tax information on requestspontaneous (initiative) exchange of tax informationautomatic exchange of tax information |
| spellingShingle | M. S. PEKARSKAYA EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES Московский журнал международного права european union exchange of tax information in the european union oecd tax instruments exchange of tax information exchange of tax information on request spontaneous (initiative) exchange of tax information automatic exchange of tax information |
| title | EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES |
| title_full | EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES |
| title_fullStr | EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES |
| title_full_unstemmed | EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES |
| title_short | EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES |
| title_sort | exchange of tax information in the european union legal innovations and peculiarities |
| topic | european union exchange of tax information in the european union oecd tax instruments exchange of tax information exchange of tax information on request spontaneous (initiative) exchange of tax information automatic exchange of tax information |
| url | https://www.mjil.ru/jour/article/view/217 |
| work_keys_str_mv | AT mspekarskaya exchangeoftaxinformationintheeuropeanunionlegalinnovationsandpeculiarities |