Abstract

This article introduces the latest international and national legal frameworks effecting an international exchange of financial accounts data as well as other general anti tax avoidance legislation based on the work of the OECD carried out over the past decade. It asks whether internationalisation as effected through the OECD can be trusted to respect constitutional guarantees of the rights of individuals and companies by adopting this novel set of rules. The author critizises the present proposals and enactments with particular reference to current and proposed tax law in the UK and Germany and proposes an alternative way forward based on crucial and internationally accepted fundamental rights and civil liberties.

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