A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados

Translated title of the contribution: The legal position of taxpayer under the exchange of information between states

João Félix Pinto Nogueira, Andrea Rodrigues Guereiro

Research output: Contribution to journalArticlepeer-review

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Abstract

The present work seeks to identify a collection of rights that ensure the protection of tax payers underlying exchange of information between States. Acknowledging the existence of a gap, we shall present reflections around a scheme proposal on the basis of notification, consultation and participation rights.
Translated title of the contributionThe legal position of taxpayer under the exchange of information between states
Original languagePortuguese
Pages (from-to)435-453
Number of pages19
JournalArgumentum
Volume2014
Issue number15
Publication statusPublished - 2014

Keywords

  • Exchange of information
  • Procedural rights

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