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The dissertation research addresses several current topics in the EU that are brought in the "spotlight", especially in the context of the Kovid 19 epidemic. Such topics are tax evasion, corruption, money laundering, protection of banking secrecy. This dissertation examines the importance of the EU in the field of the automatic exchange of information for tax purposes in the context of its relation with anti-money laundering measures. The significance of the topic is determined by the fact that the regular communication of financial account information for tax purposes by automatic means is a game changer in the field of taxation, as it gradually becomes a regulatory framework in the contemporary world. Many aspects of the regime of automatic exchange of financial information are open to debate and research. In the field of international taxation, a new era of transparency is beginning and countries are interested in embracing the new trends. Economic globalization requires increased tax administrative cooperation between countries, and the automatic exchange of information on financial accounts is leading the world in this direction, with tax measures being related to those for prevention of money laundering. The European Union has a significant role to play in this process and the prospects for development of the EU in the coming decades depend on its effective implementation.
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