Automatic Exchange of Tax Information

A key aspect of the international cooperation between tax administrations is exchange of tax information. While up until recently, the main legal basis for the exchange of information between tax administrations was the relevant provision of the bilateral tax conventions on Income and Capital, today, the landscape of information exchange has fundamentally changed and the legal framework has become more complex due to the conclusion of international treaties providing for the automatic exchange of tax information.

The book titled “International Treaties on Automatic Exchange of Tax Information – Presentation and Interpretation of the regulations of the International Tax Law”, authored by the Associate Lawyer of MStR Law, Nafsika Tzanavari, and published by Nomiki Vivliothiki, focuses on the examination of these recent developments in the field of international tax law and the related tax issues that arise in the international double taxation and the global economy, consisting an important contribution to the legal doctrine and a very useful legal companion for anyone studying or practicing in the field of tax law.

You can access an abstract of the book here.