Towards Global Transparency
Chapter 15: Conclusion
Chapter 15 is the conclusion of the book. It starts with an overview of the main findings of the various chapters. It then advocates for a more modern characterization of the exchange of information as an independent administrative procedure and not simply a ‘fact gathering’ process. As such, this procedure may affect substantive and procedural rights of taxpayers. In the absence of a controlling body, such as an International Tax Court, the Global Forum could play a key role in promoting, not only the efficiency of the process, but also the implementation of fair and equivalent rules, in the respect of applicable rights of taxpayers (notably data protections, secrecy of the process and rights of defence).
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