Publication at Faculty of Law |
2018
Abstract
The aim of the article is to analyse the legal regulation of dealing with information re-ceived through international co-operation in tax administration. The international co-operation in tax administration has made a big leap forward recently and this move forward consisting particularly of automatic exchange of information about taxpayers.
There is, therefore, a question how tax administrators deal with such information, what legal rights and duties are connected to this information and whether this legal regulation is in accordance with goals of international co-operation.