Perspektywy rozwoju systemu automatycznej wymiany informacji podatkowych pomiędzy administracjami krajów członkowskich UE w oparciu o Dyrektywę o Oszczędnościach
Perspectives of development of the EU system of tax information exchange based on the European Savings Directive

Summary/Abstract: The implementation of the Savings Directive was treated as the first step in building the effective system of automatic tax information exchange among the EU Member States. As the law regulated the principles of effective taxation of offshore savings, belonging to EU residents, it was also perceived as a measure helpful in fighting tax evasion and avoidance. The purpose of the article is the analysis of consequences caused by the implementation of the law, which is aimed at increasing the transparency. The paper brings closer the issue of European Savings Directive, focuses on problems caused by different interests of EU Member States and analyzes the influence of the law on offshore investment decisions of the EU individuals. It also presents the modifications made in the Directive in order to increase its efficiency and tries to assess the prospects for further development of the EU system of exchange of tax information.

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