Tax Havens and the Exchange of Financial Information

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2016 (EN)
Tax Havens and the Exchange of Financial Information (EN)

Tsianopoulou, Anastasia (EN)

School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law (EL)
Prof. Dr. Kaissis, Athanassios (EN)
Dr Papadopoulos, Thomas (EN)
Dr Matsos, Georgios (EN)

This dissertation was written as part of the LLM in Transnational and European Commercial Law, Medi ation, Arbitration and Energy Law at the International Hellenic University. The purpose of this research is firstly to provide a presentation of tax havens and their characteristics. Only afterwards, it is possible to present the core documents for the ex change of financial information, lifting the banking secrecy among different countries. Indeed, from the side of the Organization for Economic Co - operation and Development, the Model Competent Authority Agreement and the Common Reporting Standard constitut e the model law presented so as to promote tax transparency worldwide. From the other side, the European Union adopted relevant Directives aiming to enhance the capacity of the Member States to assess taxes properly. Until recently, all these efforts are n ot causing the end of tax evasion, but they constitute a big step forward. I would like to thank my supervisor, Prof. Georgios Matsos, for the encouragement and advice he has provided during the whole procedure. I would like to express my gratitude to him , as he helped me with his patient guidance, reading my text all the time, responding to my questions and providing substantial suggestions. I feel honored to be supervised by a Professor with this kind of expertise and I am indebted to him for his help (EN)


Tax haven (EN)
European Union (EN)
Common Reporting Standard (EN)
Exchange of financial information (EN)

Διεθνές Πανεπιστήμιο της Ελλάδος (EL)
International Hellenic University (EN)



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