International - The Prevention and Resolution of Tax Conflicts within the Framework of International Exchange of Information
- G.M. Luchena Mozo
- European Taxation, 2012 (Volume 52), No 5
- 3 April 2012
The author, in this article, discusses the development of international exchange of information, in particular by the OECD and European Union, as a means of combatting tax evasion and fraud in a globalized economy, as well as existing mechanisms for resolving disputes that arise in applying various rules concerning exchange of information.