The European Union and More Effective Tax Audits

Journal
Hel-van Dijk, E.C.J.M. van der
European Union
Bulletin for International Taxation 2011 (Volume 65), No. 3
PriceUSD 45

Internationalization has resulted in greater cooperation between EU tax authorities. An extensive network of international treaties and bilateral agreements should permit effective international cooperation, but these appear to be insufficient regarding joint tax audits. Why is this the case and how can cooperation between the Member States be improved?