Exchange of Information in the EU Taxpayers’ Rights, Transparency and Effectiveness
Produktdetaljer
Biografisk notat
Edited by Marina Serrat Romaní, Beatriu de Pinós Research Fellow, Faculty of Law, University of Barcelona, Spain, Jasper Korving, Assistant Professor in Tax Law, Maastricht University and Senior Manager at the Netherlands Knowledge Management of Deloitte Belastingadviseurs BV and Mariolina Eliantonio, Professor of European and Comparative Administrative Law and Procedure, Maastricht University, the Netherlands<i>‘</i>Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness<i> edited by Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio is a timely contribution that highlights the challenges of exchange of information faced by EU policy makers, tax administrations, and taxpayers, among others. The editors of this book have assembled an impressive collection of renowned scholars to offer interesting analysis, to address open questions and thought-provoking ideas on the topic of exchange of information. The focus is on the EU, but the analysis provided in this book is relevant for all countries, regional and international organizations around the world. Therefore, this book is a must read for every policy maker, tax administration, and taxpayer dealing with exchange of information and the safeguarding of taxpayers’ rights.’</i>
- Irma Mosquera Valderrama, Leiden Law School, the Netherlands,
<i>‘This book is a very important contribution to the analysis of the development of exchange of information within the EU and notably the growing importance of the granting of taxpayers’ rights within this context. The authors also analyze the most recent achievements of exchange of information, not only regarding exchange of information upon request, spontaneous or automatic, but in new areas such as in the field of cryptocurrencies and digital platforms. In this context, it can be said that the EU has taken the lead in the implementation of new and wide ranging rules in the area of exchange of information.’</i>
- Xavier Oberson, University of Geneva, Switzerland,
Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities' ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research.
Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.