Towards Global Transparency
Chapter 15: Conclusion
AbstractChapter 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).
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.