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International - The Prevention and Resolution of Tax Conflicts within the Framework of International Exchange of Information

Country:
International
Author:
G.M. Luchena Mozo
Issue:
European Taxation, 2012 (Volume 52), No 5
Published:
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.
 
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