EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES

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...

Full description

Bibliographic Details
Main Author:	M. S. PEKARSKAYA
Format:	Article
Language:	English
Published:	Moscow State Institute of International Relations (MGIMO) 2018-01-01
Series:	Московский журнал международного права
Subjects:	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
Online Access:	https://www.mjil.ru/jour/article/view/217

Similar Items

Exchange of Information in Tax Matters
by: Paweł Szwajdler
Published: (2017-01-01)

Exchange of Information in Tax Matters
by: Paweł Szwajdler
Published: (2017-01-01)

THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES
by: K. Maslov
Published: (2018-01-01)

Tax cooperation among member states of European Union and Directive on administrative cooperation in the field of taxation
by: Josimovski Aleksandar G.
Published: (2013-01-01)

Taxpayers' confidentiality and privacy rights in the international exchange of tax information
by: Anđelković Mileva
Published: (2014-01-01)

Basic legal instruments of mutual assistance in tax matters in European Union
by: Cvjetković Cvjetana
Published: (2011-01-01)

Exchange of information in the EU and counteraction of tax avoiding
by: Robert Draba
Published: (2014-12-01)

Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice
by: Cvjetković Cvjetana
Published: (2014-01-01)

Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
by: Jan Rohan, et al.
Published: (2017-01-01)

The BEPS Influence on Tax Information Exchange
by: Dominik Mączyński
Published: (2018-06-01)

Planificarea fiscală agresivă între evaziune fiscală și fraudă fiscală // Aggressive tax planning between tax evasion and tax fraud
by: Cristina Oneț
Published: (2023-09-01)

Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context
by: Atanaska Filipova-Slancheva
Published: (2017-09-01)

Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue
by: Nadya Farina Wahyudi, et al.
Published: (2023-07-01)

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion
by: Chairil Anwar Pohan, et al.
Published: (2022-04-01)

Exchange and provision of information in the field of tax administration and prevention of tax evasion
by: Ľubomír Čunderlík, et al.
Published: (2023-06-01)

Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights
by: Joanna Mach
Published: (2018-06-01)

DID “TAX HAVENS” DISSAPEAR?
by: Ana-Maria GEAMĂNU
Published: (2013-10-01)

The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran
by: Majid Pournaji, et al.
Published: (2023-02-01)

The Tax Policy Dominants in the European Union Member States
by: Kaneva Tetiana V., et al.
Published: (2023-06-01)

Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey
by: Levent Selman GOKTAS, et al.
Published: (2019-11-01)

El Acuerdo Fiscal entre España y el Reino Unido en relación con Gibraltar
by: Alejandro Garcia Heredia
Published: (2021-08-01)

The Influence of International Tax Policy on the Indonesian Tax Law
by: Putri Anggia
Published: (2019-12-01)

TRENDS IN THE DEVELOPMENT OF INDIRECT TAXES IN THE MEMBER STATES OF THE EUROPEAN UNION
by: MARIA FELICIA CHIRCULESCU
Published: (2015-10-01)

Measures against harmful tax competition in the European Union
by: Cvjetković Cvjetana
Published: (2013-01-01)

Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law
by: Radić Irena
Published: (2021-01-01)

ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
by: N. A. Poponova, et al.
Published: (2020-12-01)

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard
by: Stjepan Gadzo, et al.
Published: (2017-06-01)

The European integration process and the future of national tax systems
by: Dimitrijević Marina
Published: (2014-01-01)

ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION
by: MARIA FELICIA CHIRCULESCU
Published: (2018-02-01)

STUDY ON TAX REVENUES IN ROMANIA AS CONTRIBUTOR TO THE EUROPEAN UNION BUDGET
by: Sergiu-Bogdan CONSTANTIN, et al.
Published: (2015-10-01)

The Possible Regulation Model To Optimize The Automatic Exchange Of Information (Aeoi) In Indonesia Through Directorate General Of Taxation, Ministry Of Finance And Financial Services Authority
by: Tivana Arbiani Candini, et al.
Published: (2022-02-01)

Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
by: Sonja Engeli Pippin, et al.
Published: (2016-12-01)

Will the European Union put an end to the “golden age” of tax ruling?
by: Wojciech Morawski
Published: (2020-09-01)

Ways to Solve the Problems of Tax Counseling in Ukraine Using the Experience of Foreign Countries
by: Izmaylov Yaroslav O., et al.
Published: (2020-07-01)

The use of tax information in accounts with a budget
by: Olha Leha
Published: (2017-09-01)

The Impact of Tax Avoidance in the European Union
by: Laurentiu-Mihai Tanase, et al.
Published: (2024-02-01)

Taxation of Consumption, Labour and Capital in European Union Countries
by: Anna Krajewska
Published: (2019-06-01)

FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
by: Tetiana Yarotska, et al.
Published: (2018-11-01)

Colombia – Panamá: trazabilidad de un acuerdo de intercambio de información tributaria - Colombia – Panama: Traceability of a tax information exchange agreement
by: Hernán José Hernández-Belaides
Published: (2023-01-01)

INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION
by: K. Ponomareva
Published: (2017-03-01)