The author outlines the current legal framework governing exchange of information between tax authorities and transparency in the light of the art. 26 of the OECD Convention Model. She then identifies and comments on the relevant rules applicable to the exchange of information and to the rights granted to the taxpayers in the context of fiscal surveillance procedures.
Administrative Cooperation between Switzerland and the EU: the Exchange of Information
PIERRO, MARIA
2016-01-01
Abstract
The author outlines the current legal framework governing exchange of information between tax authorities and transparency in the light of the art. 26 of the OECD Convention Model. She then identifies and comments on the relevant rules applicable to the exchange of information and to the rights granted to the taxpayers in the context of fiscal surveillance procedures.
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