The EU Protection of Tax Data Transferred to Third Countries

C. Garbarino
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Abstract

Exchange of information is interwoven with the worldwide income taxation principle. Residence-countries taxing their residents on income produced both domestically and abroad need the cooperation of source-countries to obtain information about income produced by their residents in those countries. By neutralising the more advantageous effect of no or low taxation in the foreign jurisdiction, a residence-country actually is in a position to claim to subject foreign income to control through exchange of information and administrative cooperation.
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欧盟对转移到第三国的税务数据的保护
信息交换与全球所得税原则交织在一起。居住国对其居民在国内和国外产生的收入征税,需要与来源国合作,以获得有关其居民在这些国家产生的收入的信息。通过抵消在外国管辖区内不征税或低征税的更有利的影响,居住国实际上可以通过交换信息和行政合作来要求控制外国收入。
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