The Exchange of Tax Information as Exemplified by the Panama - Argentina Case

Abstract

Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of information in tax matters. This issue was presented in the case of Panama–Argentina and introduces the OECD and the WTO points of view. The main aim of the contribution is to confirm or disprove a hypothesis that the OECD regulations in the field of tax exchange information are global and coherent with the WTO law. The scientific methods of analysis, synthesis and comparison have been employed.