Exchange of Information between State
a New Standard of Transparency?
Keywords:
Tax Law, International Tax Law, fiscal policy, multilateralism, Beps, fiscal transparency and taxpayers’ rightsAbstract
During the last decade, when all states were faced with financial crisis and economic recession, they having to adopt a multilateral solution to combat tax evasion, tax avoidance and fraud through a wide fiscal policy plan formulated by the Organization for Cooperation and Economic-Development (OECD), known as Base Erosion and Profit Shifting - Beps, in order to provide the exchange of tax information among tax jurisdictions, allowing more transparency in transactions between taxpayers and entrepreneurs. However, can one stated that the cooperative action among States on tax matters introduces a new era of transparency? To what extent may it, as global fiscal policy plan, affect the fundamental rights of taxpayers? These issues guide the research interest of this paper, especially, how international tax law can be strengthened through international cooperation, without however, violate the fundamental rights and guarantees of taxpayers.
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