ΟΙ ΔΙΕΘΝΕΙΣ ΣΥΜΒΑΣΕΙΣ ΓΙΑ ΤΗΝ ΑΥΤΟΜΑΤΗ ΑΝΤΑΛΛΑΓΗ ΦΟΡΟΛΟΓΙΚΩΝ ΠΛΗΡΟΦΟΡΙΩΝ

International Treaties on Automatic Exchange of Tax Information Nafsika Th. Tzanavari , Attorney-At-Law, LL.M Tax Law ISBN 978-960-622-710-3 Abstract: Subject of the book at hand is the comprehensive introduction to the in- ternationaltreatiesthatconstitutethe legalframeworkoftheautomaticexchangeof tax information.The first chapter of the book summarizes the recent history and the major milestones of the automatic tax information exchange until its breakthrough as an international standard of tax cooperation. The main legal bases that allow au- tomatic tax information exchange between different states and the certain key pro- visions each of them are further outlined. Particular emphasis is given to the imple- mentation of the international provisions and standards into the Greek legal system. COPYRIGHT Allrightsreserved.Nopartofthispublicationmaybereproduced,stored inaretriev- al system, or transmitted, in any form or by any means, without the prior permis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproduction which may not be covered by the above should be addressed to NO- MIKI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice. The publication is necessarily of a general nature; NOMI- KI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing indi- vidualized legal advice. Professional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. © 2019, NOMIKI BIBLIOTHIKI S.A.