Publication at Faculty of Law |
2018
Abstract
Tax secrecy is a sine non qua condition of the tax administration. Maintaining the secrecy is so important, that it prevails even over a duty to provide information to law enforcement authorities.
However, information protected with the tax secrecy is exchanged with foreign tax authorities. The article focuses on handling exchanged information in foreign countries.
It compares respective legal bases of the international cooperation and highlights similarities and differences between them. Finally, it concerns the possibility to deny a provision of the international cooperation.