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The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures
2 references·2 citing·8 second hop
The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures (2014)The Taxpayer’s Right of Defence in Cross-…Clouds to Rain—Stieglitz and the Equivalents (2011)Clouds to Rain—Stieglitz and …European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements (2010)European and International Ta…Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy (2017)Tax Competition and Tax Coord…Intergovernmental Agreements and the Implementation of FATCA in Europe (2015)Intergovernmental Agreements …The Interpretation of Tax Treaties: Myth and Reality (2009)Taxing Capital Income in Emerging Countries: Will FATCA Open the Door? (2013)International Tax Justice between Machiavelli and Habermas (2014)The case for international tax co-ordination reconsidered (2000)Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? (2007)International Tax Coordination for a Second-Best World (Part I) (2009)Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions (2018)Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change? (2019)
this work references cited by second hop

References

  • 2010European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements14 cited
  • 2011Clouds to Rain—Stieglitz and the Equivalents8 cited

Cited by

  • 2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy13 cited
  • 2015Intergovernmental Agreements and the Implementation of FATCA in Europe12 cited

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