РАЗМЕНА ИНФОРМАЦИЈА КАО ВИД МЕЂУНАРОДНЕ ПОРЕСКЕ САРАДЊЕ
Exchange of Information as a form of International Tax Cooperation

Summary/Abstract: In this paper, the author explores the current trend in the international tax law which is reflected in the exchange of tax information between the national tax administrations. The author first provides a brief chronological overview of the ongoing efforts of international organizations to promote and accelerate the international exchange of tax information. Then, the author provides an overview of models underlying this form of international legal assistance as envisaged in the relevant international documents. In the final part of this paper, considering the outstanding significance of this process for the fiscal sovereignty of national states, the author points out to the possible implications and consequences involved in this process particularly in terms of the demonstrated benefits and risks.

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