مجلة الاستثمار والتنمية المستدامة
Volume 1, Numéro 2, Pages 115-125
2023-01-03
La Coopération Internationale En Matière De Contrôle Fiscal
Auteurs : Lounis Abdelouahab .
Résumé
Most States are faced with the phenomenon of globalization. The mobility of people and capital and the internationalization of trade increase the risk of tax evasion. Research and the exchange of information have therefore become necessities in the fight against fraud, which are achieved: through the implementation of regulated exchanges of information either on request or in certain cases, automatically or spontaneously. The efforts of States have not stopped solely at the exchange of information. Some international conventions have established greater cooperation such as the exchange of tax audits. These checks are carried out by a Member State either on the spot for the benefit of the requesting States, or it allows the Contracting States to carry out simultaneous or coordinated checks.
Mots clés
tax control, exchange of information, international cooperation, international tax law.
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