Author (Person) | Caram, Andres |
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Series Title | Intertax |
Series Details | Vol.37, No.11, November 2009, p630–646 |
Publication Date | November 2009 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
Abstract: Relevant improvements of the proposed Directives are their broader substantive scope, the establishment of time-limits to provide the requested information, the use of new information technologies, the limitation of bank secrecy, and the non-imposition of a disproportionate administrative burden on the requested authority. The issuance of the new Directives confirms the importance given by the European Commission to the cooperation among tax authorities to prevent international harmful tax practices that jeopardize the operation of the internal market and means a major boost for the harmonization process in the field of direct taxation within the European Community (EC). |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |