The challenges of DAC5: Access to anti-money-laundering information by tax authorities - taxation is no crime fighting!

Almut Breuer*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Original languageEnglish
Title of host publicationExchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness
EditorsMarina Serrat Romaní, Jasper Korving, Mariolina Eliantonio
Place of PublicationCheltenham
PublisherEdward Elgar Publishing
Pages260-275
Number of pages16
ISBN (Electronic)9781035314560
ISBN (Print)9781035314553
DOIs
Publication statusPublished - 12 Apr 2024

Keywords

  • DAC 5
  • anti-money laundering
  • taxpayers’ rights
  • administrative assistance
  • effectiveness
  • customer due diligence

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