Prof. Ganeta Minkova
Nowadays vast amounts of money are kept offshore and go untaxed to the extent that taxpayers fail to comply with tax obligations in their home jurisdiction. This problem can be solved by bilateral or multiple intergovernmental agreements or by European Union Law.
The article explores the new Euroepan Union rules for automatic exchange of financial account information. Special attention is dedicated to the the key features of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
The author concludes that the implementation of the rules stemming from the Directive will require considerable efforts in particular for transalting correctly into national legal system the “due diligence procedures” and in general terms to guarantee the effecetivenes of the those rules.
За достъп до пълната версия на български език на статията, следвайте този линк:
Данъчното законодателство след членството на Република България в ЕС. Форми на административно сътрудничество между държавите членки
 PhD, Institut for Legal Studies, Bulgarian Academy of Sciences, 4 Serdika Str. e-mail: email@example.com