A Danish View on Information Exchange and Cross-Border Cooperation

Journal
Riis, A.
Denmark; European Union; OECD; United Nations
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
PriceUSD 45

The basis for, and the scope of, information exchange and cross-border cooperation between tax authorities have extended significantly in recent years and represent a major and probably necessary change to international taxation. This article provides a Danish perspective on this topic.