Mutual assistance among financial administrations and exchange of information on taxation, as a tool for European and international integration

The attention of the international community, either the European Union or the OECD or any other intergovernmental organization, is aimed at promoting initiatives to combat harmful tax practices, initiatives which are based mainly on the information exchange systems respecting the tax sovereignty of each country. Our study will focus on co-operation based mainly on the exchange of information among tax authorities in order to ensure the observance of the laws regarding monitoring, assessment and collection of taxes, and to acquire data elements to provide a solid evidence. We will review International rules on the exchange of information and mutual administrative assistance in tax matters, contained within the OECD Model Convention on double taxation, the joint Council of Europe/OECD Convention on mutual administrative assistance in tax matters, and in EU legislation (e.g. Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; and many other acts of the European Union).