The European Union and More Effective Tax Audits

Journal
Author
Hel-van Dijk, E.C.J.M. van der
Country
European Union
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Internationalization has resulted in greater cooperation between EU tax authorities. An extensive network of international treaties and bilateral agreements should permit effective international cooperation, but these appear to be insufficient regarding joint tax audits. Why is this the case and how can cooperation between the Member States be improved?