Еволюція міжнародно-правового співробітництва держав у сфері обміну податковою інформацією

Dmytro SYRKO

doi:10.31617/3.2024(137)07

Authors

Dmytro SYRKO State Tax University https://orcid.org/0009-0003-6089-5213

DOI:

https://doi.org/10.31617/3.2024(137)07

Keywords:

exchange of tax information, international legal cooperation, offshore, tax evasion, ОЕСD, G20, EU, FATCA, BEPS, CRS.

Abstract

The evolution of international legal cooperation between states in the field of tax information exchange is studied. It is shown that such cooperation has qualitative progress, as it occurs by complicating the forms of such cooperation: initially on a bilateral basis, fragmentarily between individual countries of the world, to complex interaction between many countries in a multilateral format, automatically. The highest form of such interaction today is the Common Reporting Standard and Due Diligence for Financial Account Information. The research hypothesis that the international legal cooperation between states in the field of tax information exchange is one of the most effective tools for combating the erosion of tax bases and tax evasion, achieving an appropriate level of tax transparency and accountability of taxpayers has been proven. Interstate cooperation in this area makes it possible to improve the quality of control over the completeness and timeliness of tax payments, to eliminate the asymmetry of information regarding the financial status of taxpayers, the presence and ownership of various taxation objects in various tax jurisdictions, including offshore ones.

Author Biography

Dmytro SYRKO, State Tax University

Full Higher Education, Postgraduate Student at the Department of International Law and EU Law

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