Council Directive 2011/16/ EU in the Global Context of Tax Transparency and Automatic Exchange of Information

List of Abbreviations

Introduction

Chapter 1
The Directive on administrative cooperation in the field of taxation in the global context

Chapter 2
General Issues of the Directive 2011/16/EU

Chapter 3
Exchange of information

Chapter 4
Other forms of administrative cooperation

Chapter 5
Conditions of administrative cooperation, monitoring and evaluation activities, relations with third countries

Chapter 6
Evolucion of the DAC towards the global standard of automatic exchange of information

Chapter 7
Taxpayers’ rights in cross-border exchange of information procedures

Bibliography