Towards an International Code for administrative cooperation in tax matter and international tax governance

Towards an International Code for administrative cooperation in tax matter and international tax governance

Guardado en:

Revista Derecho del Estado

0122-9893

2346-2051

Andrés Aucejo, Eva

UNIVERSIDAD EXTERNADO DE COLOMBIA

10.18601/01229893.n40.03

2017-12-13

45

85

Colombia

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spelling Towards an International Code for administrative cooperation in tax matter and international tax governance
40
Revista Derecho del Estado
Departamento de Derecho Constitucional
Artículo de revista
Núm. 40 , Año 2018 : Enero-Junio
Andrés Aucejo, Eva
Martínez, L. (2008). La protección jurídica del contribuyente en el intercambio de información entre Estados. Ed. Tirant Lo Blanch, Valencia, 25.
OECD. (2013). The Global Forum on Transparency an Exchange of Information for Tax Purposes, Information brief.
Pita, C. (2007). El intercambio de informaciones tributarias (Secretaría Ejecutiva – ciat), Lisboa, 21.
Pistone, P. (2013). “Exchange of information and Rubik Agreements: the perspective of an EU Academic”, Bulletin for International Taxation, vol. 67, n. 4/5, 219.
Pistone, P. (2014). “Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law” , World Tax Journal, n. 6, 3-5.
Pistone, P. (2012). “Lo scambio di informazioni e la Direttiva 2011/16/UE in materia di cooperazione amministrativa: innovazioni e profili critici”, Diritto e pratica tributaria internazionale, vol. ix, n. 2, 466; Cavelti, above fn. 17, 173-174.
League of Nations: Committee of Technical Experts on Double Taxation and Tax Evasion. (1927). Double Taxation and Tax Evasion (Report).
Pina, V. (2014). “La norma internacional sobre el intercambio automático de información de cuentas financieras”, Actualidad Jurídica Uría Menéndez, vol. 37, 128-132.
Piccioto, S. (1992). International Business Taxation as a Study in the Internationalization of Business regulation, cup, Cambridge.
Pettersson, L. (1980). “Opportunities for Multilateral Co-operation between the Member States of the Council of Europe in the Field of Administrative Assistance in Tax Matters”, European Taxation, 192.
Owens, J. (2009). “Moving towards better transparency and exchange of information on tax matters”, Bulletin for International Taxation, 2009, n. 63(11), 557.
OECD. Standard for Automatic Exchange of Financial Account Information in Tax Matters, above fn. 28, 13.
Matellone, P. (2013). “Tutela del contribuente nei confronti delle prove illecitamente acquisite all’estero”, Diritto e pratica tributaria, vol. xxxn, n. 4, 791-852.
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
Malherbe, P. and Beynsberger, M. (2012). “The year of implementation of the standards”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Saccheto, C. (1990). “L’evoluzione della cooperazione internazionale fra le amministrazioni finanziarie statali in materia di iva ed Imposte dirette: scambio di informazioni e verifiche “incrociate” internazionali”, boll. Trib., n. 7.
Marino, G. (2010). “La cooperazione internazionale in materia tributaria, tra mito e realtà, Rassegna Tributaria, 53(2), 443-448.
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. (2006). Manual of the implementation of exchange of information provision for tax purposes (Report).
OECD. (2014). Common Reporting Standard. Standard for Automatic Exchange of Financial Account Information (Report).
OECD. Automatic Exchange Portal.
OECD. (2012). Automatic Exchange of Financial Account Information, Background information brief, 2015, 2; P. Malherbe and M. Beynsberger, “The year of implementation of the standars”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Mosquera Valderrama, I. (2016). “Legitimidad y protección de derechos en el intercambio de información. La perspectiva del contribuyente. Estudios de Derecho Tributario”, Derecho Aduanero y Comercio Exterior”, 509-534.
Melis, G. (2008). “Spunti sul metodo di coordinamento fiscale aperto quale possibile strumento per l’integrazione fiscale tra Stati dell’Unione Europea e Stati terzi”, Diritto e practica tributaria internazionale, vol. 8, n. 1, 207.
Pross, A. (2014). “How tax transparency went global in 2014”, International Tax Review, vol. 26, n. 3, 10-13.
Seer, R. and Gabert, I. (eds.). (2010). Mutual assistance and information exchange, ibfd, Amsterdam.
Sacchetto, C. (1990). “Informe General”, in xliv Congreso de la ifa, ifa, Estocolmo.
Vanistendael, F. (2014). “The international information exchange puzzle”, Tax Notes International, vol. 75, n. 13, 1149.
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Woulters, J. and Meuwissen, K. (2011). “Global Tax Gobernance”, Leuven Centre for Global Governance Studies Working Paper, 59.
Wisselink, A. (1997). “International exchange of tax information between European and other countries”, EC Tax Review, vol. 6, n. 2, 108-115.
Vascega, M and Van Thiel, S. (2011). “Assessment of Taxes in Cross-Border Situations: The New EU Directive on Administrative. Cooperation in the Field of Taxation”, EC Tax Review, vol. 20, n. 3, 148-154.
Vanistendael, F. (2015). “EU Tax Agenda: exchange of information, transparency and abuse”, Tax Notes International, vol. 77, n. 2, 163-165.
Sapirie, M. (2015). “The Common Reporting Standard and fatca”, Tax Notes International, vol. 77, n. 7, 558-560.
Urinov, V. (2015). “The Rubik Model: an alternative for automatic tax information Exchange regimes?”, Bulletin for International Taxation, vol. 69, n. 2, 1-13, Stewart, above fn. 17; Cavelti, above fn. 17.
Turina, A. (2010). “I recenti sviluppi internazionali in materia di scambio di informazioni”, Fiscalità internazionale, vol. 8, n. 2, 155-161.
Tosi, L. (1996). “L’attività istruttoria amministrativa internazionale fra le amministrazione finanziarie statali in materia di iva ed imposte dirette: scambio di informazioni e verifica “incrociate” internazionali”, Rivista di Diritto tributario, i.
Thuronyi, V. “International tax co-operation and multilateral treaty”, Symposium: International Tax Policy in the New Millennium: Panel iv: The Pursuit of National Tax Policies in a Globalized Environment: Principal Papers, 1641.
Tello, C. P. (2014). “fatca: Catalyst for Global Cooperation on exchange tax information”, Bulletin for International Taxation, vol. 68, n. 2, 88-102.
Tanzi, V. and Zee, H. H. (2001). “Can Information Exchange be Effective in Taxing Cross- Border Income Flows? in Modern Issues in the Law of International Taxation (K. Andersson, P. Melz and C. Silfverberg (eds.), Kluwer Law International, Stockholm, 259-268.
Stewart, M. (2012). “Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration”, World Tax Journal, vol. 4, n. 2, 152-178.
Seer, R. (2013). “Recent Development in Exchange of Information within the EU for Tax Matters”, EC Tax Review, vol. 22, n. 2, 66-77.
Seer, R. (2009). “La cooperazione internazionale in materia fiscale - Situazione e prospettive nei paesi membri dell’EU - Dechiarzaione e contributi”, Rivista di Diritto Tributario Internazionale, 73-78.
Helfrich and Laubroc k, J., (1987). “Critical Review of the oecd /Council of Europe Multilateral (Draft). Convention on Mutual Administrative Assistance in Tax Matters”, Bulletin of International Bureau of Fiscal Documentation, vol. 41, n. 8/9, 410-413.
Saponaro, F. (2005). “Lo scambio di informazioni tra amministrazioni finanziarie”, Rassegna tributaria, vol. 48, n. 2, 453.
KPMG International report. (2014). Automatic Exchange of Information. How financial institutions can adapt to new global standards (Report).
Englisch, J., Vella, J. and Yevgenyeva, A. (2013). “The financial transaction tax proposal under the enhanced cooperation procedure: legal and practical considerations”, British Tax Review, n. 2, 223-259.
G20. (2014). G-20 Final Report. Global Forum of transparency and exchange of information for tax purposes (Report).
tax administrations
https://creativecommons.org/licenses/by-nc-sa/4.0/
Fort, E., Hondius, P, and Neugebauer, J. (2013). “Development of the International Information Exchange and Domestic Implementation” in Exchange of Information and Bank Secrecy.
https://revistas.uexternado.edu.co/index.php/derest/article/view/5217
application/xml
text/html
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Journal article
interna
global forum
Altenbunger, P. (2015). “Coexistence between fatca and mcaa- Potential conflicts”, Tax Notes International, vol. 77, n. 4, 337-340.
soft law
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
global code in tax matters
common reporting standard
automatic exchange of information
FATCA
international cooperation
Code
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.
Afandi, R. (2013). “The role and work of the Global Forum on transparency and exchange of information for tax purposes”, in Exchange of information for tax purposes, O.C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 37-51.
Inglés
Andonino. (2008). “Lo scambio de informazioni tra la amministrazioni finanziarie”, Diritto e pratica tributaria, vol. lxxix, n. 4, 707.
Andrés Aucejo, E. (2011). “La cláusula de intercambio de información tributaria según el Convenio bilateral Hispano-Brasileño para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta; Impuestos.” Revista de doctrina, legislación y jurisprudencia, vol. 27, n. 15-16, 19-48.
Towards an International Code for administrative cooperation in tax matter and international tax governance
Dodd , J. (2013). “International agreements to improve tax compliance (fatca)”, British Tax Review, vol 4, 529-540.
Dean, S.D. (2008). “The incomplete global market for tax information”, Boston College Law Review, vol. 49, 605-672.
Commission on Taxation. (2009). jcx-42-09, Technical explanation of the “Foreign Account Tax Compliance Act of 2009”. See Cavelti, above fn. 17, 182-183.
Cavelti, L. U. (2013). “Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation”, World Tax Journal, vol. 5, n. 2, 172-214.
Capolupo, S. (2011). “Più incisiva la disciplina europea sulla collaborazione amministrativa nelle imposte dirette”, Corriere tributario, vol. 16.
Capolupo, S. (2011). “Presupposti e limiti della cooperazione fiscale tra gli Stati UE”, Corriere tributario, n. 21, 1757.
Cannas, F. (2013). “The historical development of the exchange of information for tax purpose”, in Exchange of information for tax purposes (O. C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 15-34.
Calderón, J. M. (2000). Intercambio de información y Fraude Fiscal Internacional, Estudios Financieros, Madrid.
Calderón, J. M. (2001). “Tendencias actuales en materia de intercambio de información entre administraciones tributarias”, Crónica Tributaria, vol. 99, 25-40.
Calderón, J. M. (2002). “El intercambio de información entre administraciones tributarias en un contexto de globalización económica y competencia fiscal perniciosa”, in Las medidas anti-abuso en la normativa interna española y en los convenios para evitar la doble imposición internacional y su compatibilidad con el derecho comunitario. (M. T. Soler and F. Serrano (eds.), Instituto de Estudios Fiscales, Madrid, 270.
Buccisano, A. (2012). “Cooperazione amministrativa internazionale in materia fiscale”, Rivista di Diritto tributario, n. 7-8.
Barissi, M. (2001). “Lo scambio di informazioni nella UE”, Rivista di Diritto Tributario Internazionale, n. 2, 327.
Publication
Baker, F. (2013). “Automatic Exchange of Information”, British Tax Review, n. 4, 371-373.
Ault, H. J. (1992). “Corporate Integration, Tax treaties and division of the international tax base: principles and practices”, Tax Law Review, vol. 47, n. 3, 565-608.
Ardito, F. (2007). La cooperazione internazionale in materia tributaria. Cedam, Padova.
Andres Aucejo, E. et alter. (2017). Chronicle of International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres Aucejo, E. et alter. (2017). eudiscoop /project. Book of the Conference Proceedings: International Congress 2017. International Administrative Cooperation in Tax Matters and Tax Governance.
Andres Aucejo, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance”. On Barcelona, January 26th, 2017. Faculty of Law. University of Barcelona.
Andres, E. et alter. (2017). Report of the International Congress 2017: “International Administrative Cooperation in Tax Matters and Tax Governance,
2017-12-13T00:00:00Z
https://doi.org/10.18601/01229893.n40.03
85
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https://revistas.uexternado.edu.co/index.php/derest/article/download/5217/6586
10.18601/01229893.n40.03
2017-12-13
https://revistas.uexternado.edu.co/index.php/derest/article/download/5217/6370
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2346-2051
0122-9893
2017-12-13T00:00:00Z
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
country_str Colombia
collection Revista Derecho del Estado
title Towards an International Code for administrative cooperation in tax matter and international tax governance
spellingShingle Towards an International Code for administrative cooperation in tax matter and international tax governance
Andrés Aucejo, Eva
tax administrations
interna
global forum
soft law
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
global code in tax matters
common reporting standard
automatic exchange of information
FATCA
international cooperation
Code
title_short Towards an International Code for administrative cooperation in tax matter and international tax governance
title_full Towards an International Code for administrative cooperation in tax matter and international tax governance
title_fullStr Towards an International Code for administrative cooperation in tax matter and international tax governance
title_full_unstemmed Towards an International Code for administrative cooperation in tax matter and international tax governance
title_sort towards an international code for administrative cooperation in tax matter and international tax governance
title_eng Towards an International Code for administrative cooperation in tax matter and international tax governance
description_eng There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.
author Andrés Aucejo, Eva
author_facet Andrés Aucejo, Eva
topic tax administrations
interna
global forum
soft law
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
global code in tax matters
common reporting standard
automatic exchange of information
FATCA
international cooperation
Code
topic_facet tax administrations
interna
global forum
soft law
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
global code in tax matters
common reporting standard
automatic exchange of information
FATCA
international cooperation
Code
citationissue 40
citationedition Núm. 40 , Año 2018 : Enero-Junio
publisher Departamento de Derecho Constitucional
ispartofjournal Revista Derecho del Estado
source https://revistas.uexternado.edu.co/index.php/derest/article/view/5217
language Inglés
format Article
rights http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by-nc-sa/4.0/
references_eng Martínez, L. (2008). La protección jurídica del contribuyente en el intercambio de información entre Estados. Ed. Tirant Lo Blanch, Valencia, 25.
OECD. (2013). The Global Forum on Transparency an Exchange of Information for Tax Purposes, Information brief.
Pita, C. (2007). El intercambio de informaciones tributarias (Secretaría Ejecutiva – ciat), Lisboa, 21.
Pistone, P. (2013). “Exchange of information and Rubik Agreements: the perspective of an EU Academic”, Bulletin for International Taxation, vol. 67, n. 4/5, 219.
Pistone, P. (2014). “Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law” , World Tax Journal, n. 6, 3-5.
Pistone, P. (2012). “Lo scambio di informazioni e la Direttiva 2011/16/UE in materia di cooperazione amministrativa: innovazioni e profili critici”, Diritto e pratica tributaria internazionale, vol. ix, n. 2, 466; Cavelti, above fn. 17, 173-174.
League of Nations: Committee of Technical Experts on Double Taxation and Tax Evasion. (1927). Double Taxation and Tax Evasion (Report).
Pina, V. (2014). “La norma internacional sobre el intercambio automático de información de cuentas financieras”, Actualidad Jurídica Uría Menéndez, vol. 37, 128-132.
Piccioto, S. (1992). International Business Taxation as a Study in the Internationalization of Business regulation, cup, Cambridge.
Pettersson, L. (1980). “Opportunities for Multilateral Co-operation between the Member States of the Council of Europe in the Field of Administrative Assistance in Tax Matters”, European Taxation, 192.
Owens, J. (2009). “Moving towards better transparency and exchange of information on tax matters”, Bulletin for International Taxation, 2009, n. 63(11), 557.
OECD. Standard for Automatic Exchange of Financial Account Information in Tax Matters, above fn. 28, 13.
Matellone, P. (2013). “Tutela del contribuente nei confronti delle prove illecitamente acquisite all’estero”, Diritto e pratica tributaria, vol. xxxn, n. 4, 791-852.
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
Malherbe, P. and Beynsberger, M. (2012). “The year of implementation of the standards”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Saccheto, C. (1990). “L’evoluzione della cooperazione internazionale fra le amministrazioni finanziarie statali in materia di iva ed Imposte dirette: scambio di informazioni e verifiche “incrociate” internazionali”, boll. Trib., n. 7.
Marino, G. (2010). “La cooperazione internazionale in materia tributaria, tra mito e realtà, Rassegna Tributaria, 53(2), 443-448.
OECD. (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters (Report).
OECD. (2006). Manual of the implementation of exchange of information provision for tax purposes (Report).
OECD. (2014). Common Reporting Standard. Standard for Automatic Exchange of Financial Account Information (Report).
OECD. Automatic Exchange Portal.
OECD. (2012). Automatic Exchange of Financial Account Information, Background information brief, 2015, 2; P. Malherbe and M. Beynsberger, “The year of implementation of the standars”, in Exchange of information and bank secrecy (A. Rust and A. Fort (eds.), Wolters Kluwer, 119-127.
Mosquera Valderrama, I. (2016). “Legitimidad y protección de derechos en el intercambio de información. La perspectiva del contribuyente. Estudios de Derecho Tributario”, Derecho Aduanero y Comercio Exterior”, 509-534.
Melis, G. (2008). “Spunti sul metodo di coordinamento fiscale aperto quale possibile strumento per l’integrazione fiscale tra Stati dell’Unione Europea e Stati terzi”, Diritto e practica tributaria internazionale, vol. 8, n. 1, 207.
Pross, A. (2014). “How tax transparency went global in 2014”, International Tax Review, vol. 26, n. 3, 10-13.
Seer, R. and Gabert, I. (eds.). (2010). Mutual assistance and information exchange, ibfd, Amsterdam.
Sacchetto, C. (1990). “Informe General”, in xliv Congreso de la ifa, ifa, Estocolmo.
Vanistendael, F. (2014). “The international information exchange puzzle”, Tax Notes International, vol. 75, n. 13, 1149.
Woulters, J. and Meuwissen, K. (2011). “Global Tax Gobernance”, Leuven Centre for Global Governance Studies Working Paper, 59.
Wisselink, A. (1997). “International exchange of tax information between European and other countries”, EC Tax Review, vol. 6, n. 2, 108-115.
Vascega, M and Van Thiel, S. (2011). “Assessment of Taxes in Cross-Border Situations: The New EU Directive on Administrative. Cooperation in the Field of Taxation”, EC Tax Review, vol. 20, n. 3, 148-154.
Vanistendael, F. (2015). “EU Tax Agenda: exchange of information, transparency and abuse”, Tax Notes International, vol. 77, n. 2, 163-165.
Sapirie, M. (2015). “The Common Reporting Standard and fatca”, Tax Notes International, vol. 77, n. 7, 558-560.
Urinov, V. (2015). “The Rubik Model: an alternative for automatic tax information Exchange regimes?”, Bulletin for International Taxation, vol. 69, n. 2, 1-13, Stewart, above fn. 17; Cavelti, above fn. 17.
Turina, A. (2010). “I recenti sviluppi internazionali in materia di scambio di informazioni”, Fiscalità internazionale, vol. 8, n. 2, 155-161.
Tosi, L. (1996). “L’attività istruttoria amministrativa internazionale fra le amministrazione finanziarie statali in materia di iva ed imposte dirette: scambio di informazioni e verifica “incrociate” internazionali”, Rivista di Diritto tributario, i.
Thuronyi, V. “International tax co-operation and multilateral treaty”, Symposium: International Tax Policy in the New Millennium: Panel iv: The Pursuit of National Tax Policies in a Globalized Environment: Principal Papers, 1641.
Tello, C. P. (2014). “fatca: Catalyst for Global Cooperation on exchange tax information”, Bulletin for International Taxation, vol. 68, n. 2, 88-102.
Tanzi, V. and Zee, H. H. (2001). “Can Information Exchange be Effective in Taxing Cross- Border Income Flows? in Modern Issues in the Law of International Taxation (K. Andersson, P. Melz and C. Silfverberg (eds.), Kluwer Law International, Stockholm, 259-268.
Stewart, M. (2012). “Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration”, World Tax Journal, vol. 4, n. 2, 152-178.
Seer, R. (2013). “Recent Development in Exchange of Information within the EU for Tax Matters”, EC Tax Review, vol. 22, n. 2, 66-77.
Seer, R. (2009). “La cooperazione internazionale in materia fiscale - Situazione e prospettive nei paesi membri dell’EU - Dechiarzaione e contributi”, Rivista di Diritto Tributario Internazionale, 73-78.
Helfrich and Laubroc k, J., (1987). “Critical Review of the oecd /Council of Europe Multilateral (Draft). Convention on Mutual Administrative Assistance in Tax Matters”, Bulletin of International Bureau of Fiscal Documentation, vol. 41, n. 8/9, 410-413.
Saponaro, F. (2005). “Lo scambio di informazioni tra amministrazioni finanziarie”, Rassegna tributaria, vol. 48, n. 2, 453.
KPMG International report. (2014). Automatic Exchange of Information. How financial institutions can adapt to new global standards (Report).
Englisch, J., Vella, J. and Yevgenyeva, A. (2013). “The financial transaction tax proposal under the enhanced cooperation procedure: legal and practical considerations”, British Tax Review, n. 2, 223-259.
G20. (2014). G-20 Final Report. Global Forum of transparency and exchange of information for tax purposes (Report).
Fort, E., Hondius, P, and Neugebauer, J. (2013). “Development of the International Information Exchange and Domestic Implementation” in Exchange of Information and Bank Secrecy.
Altenbunger, P. (2015). “Coexistence between fatca and mcaa- Potential conflicts”, Tax Notes International, vol. 77, n. 4, 337-340.
Afandi, R. (2013). “The role and work of the Global Forum on transparency and exchange of information for tax purposes”, in Exchange of information for tax purposes, O.C. Gunther and N. Tuchler (eds.), Linde Verlag, Wien, 37-51.
Andonino. (2008). “Lo scambio de informazioni tra la amministrazioni finanziarie”, Diritto e pratica tributaria, vol. lxxix, n. 4, 707.
Andrés Aucejo, E. (2011). “La cláusula de intercambio de información tributaria según el Convenio bilateral Hispano-Brasileño para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta; Impuestos.” Revista de doctrina, legislación y jurisprudencia, vol. 27, n. 15-16, 19-48.
Dodd , J. (2013). “International agreements to improve tax compliance (fatca)”, British Tax Review, vol 4, 529-540.
Dean, S.D. (2008). “The incomplete global market for tax information”, Boston College Law Review, vol. 49, 605-672.
Commission on Taxation. (2009). jcx-42-09, Technical explanation of the “Foreign Account Tax Compliance Act of 2009”. See Cavelti, above fn. 17, 182-183.
Cavelti, L. U. (2013). “Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation”, World Tax Journal, vol. 5, n. 2, 172-214.
Capolupo, S. (2011). “Più incisiva la disciplina europea sulla collaborazione amministrativa nelle imposte dirette”, Corriere tributario, vol. 16.
Capolupo, S. (2011). “Presupposti e limiti della cooperazione fiscale tra gli Stati UE”, Corriere tributario, n. 21, 1757.
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