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In an increasingly globalized world economy, the OECD, UN, as well as
the EU consider cooperation between States as a crucial instrument to achieve
different, but related tax-related goals, ranging from the correct and fair
levying of taxes to the ‘battles’ against harmful tax competition, bank
secrecy, money laundering, and recently even against corruption and
international terrorism. To meet these expectations the international rules on
the subject have changed considerably during the last three or four years.
The focus of this work is the legal position of the taxpayer in the exchange
of tax-related information between States. In that regard the book addresses
four main questions:
When exchanging information, do States have a legal duty to protect the
interests of their internal taxpayers/suppliers of information, apart from the
obligation to protect the interests of the contracting States?
If the last question is answered in the affirmative, can this duty be
fulfilled under the current rules concerning the international exchange of
Within this framework, what are the interests of States and taxpayers to be
How can the legal protection of taxpayers supplying information be best
1. Introduction and Problem Definition 2. Backgrounds of Legal
Protection 3. Interpretation of Tax Treaties 4. Aspects of
International Law and the Obligations concerning the Exchange of Information
5. Terms and Conditions Relating to the Exchange Secrecy and Use 6.
Limitations to the Obligation to Exchange Information 7. Interests of
the Taxpayers 8. Outlines for a System of Legal Protection 9.
Summary and Conclusions