Publication at Faculty of Law |
2018
Abstract
The aim of this article is to describe and analyse different instruments which constitute the system of the international co-operation in tax matters and thus help in further analysis of these instruments. The article brings an overview of instruments of the international co-operation in tax matters in order to show the international legal basis of these instruments and to make a list of these instruments.
Instruments of the international co-operation in tax matters are then analysed individually.