Harmful Tax Competition, International Exchange of Financial Information and Transnational Protection of Taxpayers
Introduction; 1. Concept of harmful tax competition adopted; 2. The new paradigm on the automatic exchange of financial information; 2.1 Origins: FATCA and IGAs; 2.2 Global implementation: from the unilateral imposition of the US, to regional and then global implementation of the reporting standard; 3. Respect for private and family life and protection of personal data; 4. Due process of law and transnational protection of taxpayers; 5. Conclusion: democratic deficit, lack of legitimacy and the role of judicial dialogue.
