الإطار القانوني لتبادل المعلومات الجبائية بين الدول

Abstract EN

The States seek to cooperate in the field of taxation to avoid double taxation which may be exposed to a taxpayer with tax situations in two or more countries, combating transnational tax crimes, particularly fiscal fraud, and other cases requiring an exchange of taxpayer's information and their activities.

This exchange can be collides with the professional secret of the tax administration.

It has been determined not to protest against professional secrecy in such legitimate cases, but it has been well-regulated by international conventions also by national legislation.

The provisions of the Conventions attempted to devise adequate safeguards to protect tax information from public disclosure by expanding the personal scope of professional confidentiality and transferring the burden of obligation from one State to another, or rather from a competent authority within the State to the competent authority of the other State.