Automatic exchange of information: towards a new global standard of tax transparency

Article Spanish OPEN
Miguel Eduardo Pecho Trigueros;
  • Publisher: Pontificia Universidad Católica del Perú
  • Journal: Derecho PUCP (issn: 0251-3420, eissn: 2305-2546)
  • Publisher copyright policies & self-archiving
  • Subject: transparencia fiscal internacional | intercambio automático de información | confidencialidad | Convención Multilateral sobre Asistencia Administrativa Mutua en Materia Fiscal | Fatca | Foro Global sobre Transparencia e Intercambio de Información Tributaria | Países del Grupo de los Ocho (G8) | acceso a la información bancaria con fines tributarios | Law | K

Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, the Global Forum on Transparency and Exchange of I... View more
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