Exchange of Information in the EU : Taxpayers’ Rights, Transparency and Effectiveness
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978-1035314553
Edward Elgar Publishing
2024
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loginThis timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
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