International tax co-operation via exchange of information - the transatlantic point of view
Medzinárodne prijatá miera výmeny informácií. Iniciatívy OECD a Európskej únie. Direktíva EÚ o úsporách - ciele a očakávané výhody. Štatutárne úrokové príjmy z daní po zavedení Direktívy. Pozícia USA vo vzťahu k Direktíve EÚ o úsporách. Výmena informácií. Možné príčiny pozície USA.
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