The Exchange of Tax Information and Taxpayer Protection

Abstract

The exchange of information in tax matters has positioned itself in recent years as a tool to fight tax evasion and fraud. Currently, States have various bilateral and multilateral instruments that allow them to exchange information with tax administrations of third States. However, the exchange of information also has disadvantages and could cause a violation of taxpayers"™ rights. For this reason, this work focuses on an analysis of the taxpayers"™ rights in the framework of the exchange of tax information and its application under Ecuadorian Law.