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ISBN: 9041198938Издательство: Kluwer Law International
The incidence of international tax evasion and tax avoidance is growing rapidly, due in great part to the enormous increase in electronic trading. Although international tax harmonization -- particularly in the European Community legal system -- has madegreat strides, it has failed to keep pace with the even more rapid and vigorous maneuvers of tax evaders (unlawful) and tax avoiders (lawful) as they engender ever more massive losses of revenue. What is required, Professor Amparo Grau proclaims in this extremely well-thought-out book, is adequate regulation of mutual assistance for the recovery of tax claims. It is essential to "internationalize" the link between the power to levy taxes and the power to actually enforce them. In international relations as currently established, the most promising way to achieve effective enforcement in the recovery of tax claims is through the mechanism of mutual assistance -- an administrative function that tends to become mired in highly complex...