Exchange of Information in the EU. Taxpayers’ Rights, Transparency and Effectiveness
The exchange of information is a tool that public administrations have long been using as an administrative cooperation mechanism to execute their mandates and accomplish their public policies. The exchange of information for tax purposes between tax administrations has been present in bilateral tre...
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| Tipo de recurso: | libro |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2024 |
| País: | España |
| Institución: | Universidad de Oviedo (UNIOVI) |
| Repositorio: | Dipòsit Digital de la UB |
| OAI Identifier: | oai:diposit.ub.edu:2445/227262 |
| Acceso en línea: | https://hdl.handle.net/2445/227262 |
| Access Level: | acceso embargado |
| Palabra clave: | Frau fiscal Cooperació intergovernamental Països de la Unió Europea Tax evasion Intergovernmental cooperation European Union countries |
| Sumario: | The exchange of information is a tool that public administrations have long been using as an administrative cooperation mechanism to execute their mandates and accomplish their public policies. The exchange of information for tax purposes between tax administrations has been present in bilateral treaties for decades. Nevertheless, it has become increasingly relevant in the last decade as a tool to improve the ability of tax authorities to deter, detect and disrupt tax evasion and avoidance. |
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