International Tax Cooperation and Information Exchange 2020 Ed.

The book analyzes whether the behavior of States on the international scene, especially in relation to international tax avoidance, has established legal obligations of cooperation. Issues addressed include the existence of a duty of cooperation between States to combat tax evasion and abusive forms of tax planning, their ethical consequences, and the role of transparency and exchange of tax information as an international custom. The author argues that, regardless of specific international treaties, transparency and exchange of tax information are a minimum legal duty of international cooperation in tax matters, non-compliance with which may result in international liability if it causes damage to third States.