-

Will Automatic Exchange Help Fight Corruption and Criminal Money?

Alexandra A. Koval – Researcher of Russia-OECD Center, Russian Presidential Academy of National Economy and Public Administration (Moscow, Russia). Е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Antonina D. Levashenko – Head of Russia-OECD Center, Russian Presidential Academy of National Economy and Public Administration (Moscow, Russia). Е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Tax information becomes an important source of data for the disclosure of not only tax, but also other financial crimes related, for example, to corruption, money laundering, etc. Even after the creation of a legal framework for the exchange of data between competent authorities within countries, the issue remains about the possibility of using data obtained from foreign colleagues. One of the issues of the automatic exchange system for foreign accounts is the targeted restriction of the use of data, which prevents their full-scale use to combat financial crimes.

The article was prepared as part of the research work of the state assignment of the RANEPA.

Key words: automatic exchange of tax information, tax information, OECD, tax law.

JEL-codes: H87, K34.