New exchange of information versus tax solutions of equivalent effect

The dilemma is where does the International tax policy stand between the edge of new exchange of information and the edge of any other tax solution of equivalent effect or, to put it in another way around, where does the International tax justice stand between the Machiavellian pragmatism to challenge fundamental principles, on one hand, and the deliberative democracy, eventually in a transnational perspective, promoted by Jurgen Habermas, on the other hand. AEOI seems an irreversible trend and none of the countries involved wants to give the impression to suspect on the fairness or effectiveness of its democratic development. The OECD is pressing quite hard on the accelerator, as the last recommendation on the Standard for Automatic Exchange of Financial Account Information demonstrates: the advantage of standardization is process simplification, higher effectiveness and lower costs for all stakeholders concerned. A proliferation of different and inconsistent models would potentially impose significant costs on both government and business to collect the necessary information and operate the different models