Los acuerdos de intercambio de información tributaria entre la Unión Europea y algunos paraísos fiscales. A propósito de la modificación de los acuerdos sobre fiscalidad del ahorro
The study reflected in this work is situated at Eu ropean level and seeks to analyse one of the instruments for the tax information exchange that has been used by the European Union in order clamp down on tax fraud and tax evasion, such as the agreements on the exchange of tax information signed wit...
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Fecha de publicación: | 2018 |
| País: | España |
| Institución: | Universidad de Valladolid |
| Repositorio: | UVaDOC. Repositorio Documental de la Universidad de Valladolid |
| OAI Identifier: | oai:uvadoc.uva.es:10324/29237 |
| Acceso en línea: | http://uvadoc.uva.es/handle/10324/29237 |
| Access Level: | acceso abierto |
| Palabra clave: | Fraude fiscal Paraísos fiscales Delitos económicos |
| Sumario: | The study reflected in this work is situated at Eu ropean level and seeks to analyse one of the instruments for the tax information exchange that has been used by the European Union in order clamp down on tax fraud and tax evasion, such as the agreements on the exchange of tax information signed with third countries and dependent and associated territories of some European Union Member States widely considered as tax havens.Apropos of this, some of these savings taxation agreements reached between European Union and five European third countries (Switzerla nd, Liechtenstein, San Marino, Andorra and Monaco) in 2004 have been recently updated in order to take into account the automatic exchange of financial accounts information based on the Global Stand |
|---|