Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Tzanavari Nafsika
Supervisors info:
Τσουρουφλής Ανδρέας, Επίκουρος Καθηγητής, Νομική Σχολή, ΕΚΠΑ
Original Title:
Διεθνείς συμβάσεις για την αυτόματη ανταλλαγή φορολογικών πληροφοριών
Translated title:
International treaties on automatic exchange of tax information
Summary:
Subject of the thesis at hand is the international treaties that constitute the legal framework of the automatic exchange of tax information.
The global interest about the automatic tax information exchange has been raised recently due to the financial crisis of 2008 and the related initiatives of the governments and the international organizations (such as the OECD and the EU) promoting global financial cooperation and compliance through drafting of international treaties on automatic tax information exchange.
The first chapter of the thesis summarizes the recent history and describes the major milestones of the automatic tax information exchange until its breakthrough as an international standard of tax cooperation.
The main legal bases that allow, both bilateral and multilateral, the automatic tax information exchange between different states, are further discussed, and the certain key provisions each of them are outlined. The implementation of the international provisions and standards into the Greek legal system was given particular emphasis.
This thesis includes also a special section, comparing the two major Models of automatic tax information exchange (American Model based on FATCA and the Global Standard of OECD/CRS) and clarifying the similarities and differences between them.
The thesis closes with specific conclusions and proposals about the future of the international tax cooperation, where the cross-border tax information exchange on an automatic basis will be an inevitable reality and an undoubtedly very “sharp weapon” in the hands of the tax administrations of the States to help them effectively combat international - offshore tax evasion and tax avoidance.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
International treaties, conventions, automatic exchange of tax information, OECD Model Tax Convention on Income and Capital, EU-Switzerland Agreement, convention on mutual administrative assistance in tax matters, multilateral competent authority agreement on automatic exchange of financial account information, common reporting standard (OECD CRS), Law 4428/2016, FATCA Intergovernmental Agreements, Law 4493/2017, human rights, tax secrecy, bank secrecy, confidentiality, right to respect for private life, protection of personal data
