Recent Development in Exchange of Information within the EU for Tax Matters

In a more globalized world, the need for mutual assistance between sovereign states is increasing. Therefore, the Organisation for Economic Co-operation and Development (OECD) and the EU have intensified the instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 OECD-Model and has proposed a specific Tax Information Exchange Agreement (TIEA)-Model. Both sources have been increasingly used in the bilateral treaty practice. The EU has enacted two new directives: the Directive concerning Mutual Assistance for Recovery of Claims (2010/24/EU of 16 March 2010) and the Directive on Administrative Cooperation (2011/16/EU of 15 February 2011). Notwithstanding these sources, some Member States pursue a utilitarian bilateral solution with Switzerland, the so-called Rubik Agreements. This article will give a systematic overview of the recent developments by explaining the content and function of the legal sources delimiting each other and by giving an outlook for the future.

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