Exchange of information in the EU and counteraction of tax avoiding

Robert Draba

Abstract


This paper presents an assessment of selected European Union legislation of the exchange of information between EU countries in context of preventing tax avoiding. The primary tool to prevent tax avoidance within the EU is information exchanging between EU countries and between EU countires and other countries.


Keywords


Euroepan Union, tax avoiding, information exchange

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl