INTERNATIONAL ADMINISTRATIVE ASSISTANCE
Barbara Tessa
In the era of globalization, tax evasion and tax avoidance are becoming
international problems, then national measures, whose effects do not extend
beyond national frontiers, are insufficient.
Tax Administrations tried to eliminate these problems coopering each
other improving the exchange of information. In tax matters, the exchange of
information is the most immediate form of administrative assistance between
tax authorities and is important for ensuring