The European Union and More Effective Tax Audits

Type

Journal

Author

Hel-van Dijk, E.C.J.M. van der

Country

European Union

Published Date

January 19, 2011

Issue

Bulletin for International Taxation 2011 (Volume 65), No. 3

DOI

https://doi.org/10.59403/1vrcn29

Document

Go to Tax Research Platform

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?

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The European Union and More Effective Tax Audits