2Cesar Gil Hernandez. Trends in the Exchange of Rele- vant Tax Information[M] . Tax Treaty Policy and Development. Linde Verlag Wien Ges. M. B. 2005:511.
3R. Murphy, Closing the European Gap, A Report for Group of the Progressive Alliance of Socialists & Democrats in the European Parliament, Tax Research LLP 2 (2012).
4A. Brodzka, S. Garufi, The Era of Exchange of Information and Fiscal Transparency: The Use of Soft Law Instruments and the Enhancement of Good Governance in Tax Matters, 52 EUROPEAN TAXATION, IBFD 397 (2012).
5OECD, Tax Transparency 2012 Report on Progress, Global Forum on Transparency and Exchange of Information for Tax Purposes 50 (2012).
6D. Spencer, Exchange of Tax Information, 5(1) ACCOUNTANCY BUSINESS AND THE PUBLIC INTEREST 92 (2006).
7E. M. Poptcheva, A FA TCA for the EU? Data Protection Aspects ofA utomatic Exchange of Bank Information, Library Briefing of the European Parliament 2 (May 27, 2013).
8M. Pogroszewska, Fiskusypodziela sie danymi, RZECZPOSPOLITA (Apr. 13, 2012).
9A. Brodzka, The Road to FA TCA in European Union, 53(10) EUROPEAN TAXATION, IBFD 517 (2013).
10J. O'Donnell and J. Strupczewski, Six Largest Members Agree to Fight Tax Havens, REUTERS (Apr. 12, 2013).
