Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights

Joanna Mach

Abstract


The aim of this article is to analyse a form of administrative cooperation, which is the mandatory automatic exchange of information in the field of tax interpretations, concerned in Action 5 of the BEPS Project (Base Erosion and Profit Shifting) and introduced in Council Directive 2015/2376 (EU) of 8 December 2015, amending Directive 2011/16/EU with regard to mandatory automatic exchange of information in the field of taxation – as regards a taxpayer’s rights and – in a broader context – those of an entity, to whom the individual interpretation concerns.


Keywords


automatic exchange of information; administrative cooperation; tax interpretations

References


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DOI: http://dx.doi.org/10.17951/sil.2018.27.2.117
Data publikacji: 2018-06-28 19:25:42
Data złożenia artykułu: 2018-02-15 08:36:56

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