Administrative and Legal Assistance
In a globalized tax world the national means of the tax authorities are limited und not sufficient to realize the tax claims. An increasing bunch of legal sources exists to overcome the gap between the worldwide taxation and the limited territorial power of the national tax authorities: e.g. EU council directives concerning mutual assistance in the field of direct taxation and for the recovery of claims, EU council regulation on administrative cooperation in the field of Value Added Tax (VAT), Art. 26, 27 OECD-Tax Treaty Models as patterns for bilateral agreements of information exchange and mutual assistance in the tax collection, OECD-Model 2002 of a specific bilateral Tax Information Exchange Agreement (TIEA) which is recently used for agreements with tax haven countries, Convention of the Council of Europe/OECD on mutual administrative assistance in tax matters of 25/01/1988, unilateral legal sources. It is necessary to distinguish between these different multinational, EU-, bi- and unilateral layers of law. The lecture aims to provide the systematic understanding for the content, scope and relationship of these legal sources. Furthermore the lecture will show the tension between the need of an efficient exchange of information on one side and the need of legal protection of the taxpayer against violation of his commercial or professional secrets on the other side.