The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures

José Manuel Calderón Carrero · Alberto Quintas Seara

14 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Conflict of Laws and Jurisdiction European Criminal Justice and Data Protection

Abstract

In this article, the authors discuss the protection of taxpayers’ fundamental rights, in particular the right of defence, in the framework of mutual assistance procedures in tax matters.

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References

2010European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements 2011Clouds to Rain—Stieglitz and the Equivalents

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2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy 2015Intergovernmental Agreements and the Implementation of FATCA in Europe

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