L’échange automatique d’informations en matière fiscale dans le contexte international

Candice Roussieau

Revue internationale de droit économique, 2016, vol. t. XXX, issue 3, 363-385

Abstract: Since the adoption of FATCA by the United States in 2010, automatic exchange of tax information has received huge attention from the international community. Presented as the new global standard by the G20 in 2013, it has led to the development of various instruments for its implementation since then. This article describes the different models established respectively by the United States, the OECD and the European Union. It also addresses two essentials issues for those instruments? future : their accessibility to developing countries and their possible harmonization as one global model.

Keywords: international tax law; automatic exchange of tax information; FATCA; CRS; OECD; tax avoidance; international cooperation (search for similar items in EconPapers)
Date: 2016
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