Exchange of Information and Rubik Agreements: The Perspective of an EU Academic

Journal
Pistone, P.
European Union; Switzerland
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
PriceUSD 45

In this article, the author argues that global fiscal transparency could soon become the first international customary law in tax matters, and that Rubik agreements are not equivalent to automatic exchange of information, not desirable from an international tax policy perspective and in conflict with EU law.