#Revue: FI, 1-2024, Février 2024
#Typeart: Article dossier
#Date: 15 janv. 2024
#Rubrique, ss-rubrique: Coopération administrative et règlement des différends, Coopération administrative
#Mots-clés: Coopération administrative, Échange de renseignements, Échange de renseignements sur demande, droits du contribuable, pertinence vraisemblable, confidentialité, secret professionnel, secret, affaires, industriel, commercial, avocat, ordre public, information, procédure, appel, contestation
#Num art: 02.4
#Auteur: Carine¤ KOKAR
#Qualités: Tax policy advisor, Global Forum on Transparency and Exchange of Information for Tax Purposes
#Auteur: Zayda¤ MANATTA
#Qualités: Head of the Secretariat at the Global Forum on Transparency and Exchange of Information for Tax Purposes
The balance between the rights and safeguards of the taxpayers and an effective exchange of information, as a tool to fight tax fraud and evasion, is a critical consideration in the Global Forum's standards and peer reviews (V. § 2). The standard of exchange of information on request preserves this balance by providing safeguards to ensure the exchanges are appropriate and proportionate, through the concept of foreseeable relevance of the information requested (V. § 4) and the legitimate exceptions to the obligation to exchange information (V. § 9). The strict requirement of confidentiality of the information exchanged al...
