Baums, Theodor; Bonneau, Thierry; Prüm, André - Institute for Law and Finance <Frankfurt, Main> - 2010
The purpose of this essay is to assess the automatic exchange of information as described in EU Directive2003/48 of 3 June 2003 on taxation of savings income in the form of interest payments with regard to thefundamental right of the individual to a private life, to banking secrecy and the...