International Exchange of Information and the Protection of Taxpayers

EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: Wirtschaftsuniversität Wien in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Université Paris-I Panthéon- Sorbonne in France, Universität Osnabrück in Germany, Libera, Università Internazionale di Studi Sociali in Rome (and Università degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfi eld College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America.