Enhancing International Cooperation among Tax Authorities in the Assessment and the Recovery of Taxes: The Proposals for New European Directives

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Series Details Vol.37, No.11, November 2009, p630–646
Publication Date November 2009
ISSN 0165-2826
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Abstract:
On 2 February 2009, the European Commission issued two proposals for new Directives to improve the mutual assistance between the competent authorities of the Member States in the assessment and recovery of taxes, which repeal existing Directives issued in 1976 and 1977.

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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