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It takes two to tango: international exchange of information on tax matters and the protection of tax payers’ rights. IBA-newsletter 2016, nr 1

Over the last few years, there has been growing interest in the international exchange of information on tax matters. During political conferences on both an international and a European level, there have been signs that the exchange of information to prevent tax fraud, avoidance and evasion is high on the political agenda. While writing this article, a huge leak of documents occurred at law firm Mossack Fonseca in Panama. The documents contain information about their clients, who are being accused of using offshore companies to hide their wealth. The so-called ‘Panama Papers’ have been a trending topic ever since.

This article gives a short inventory of the recent developments at the international, European and Dutch levels. In addition, the tax agreement between Panama and the Netherlands will be examined, specifically with regard to the possibilities of the exchange information between these countries. Finally, the (lack of) protection of taxpayer’s rights in the Netherlands will be discussed.

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Gepubliceerd door onze specialist:

Mr. A.A. (Anke) Feenstra