ISBN : 9782296067325
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 the correct assessment of taxes
and preventing tax evasion and fraud.
There are some legal instruments to establish co-operation between tax
authorities, but this article analyses only the OECD Model Tax Convention
on Income and Capital and the European Council Directive of 19 December
1977 concerning mutual assistance by the competent authorities of the
Member States in the field of direct