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 contribution | The legal position of taxpayer under the exchange of information between states |
|---|---|
| Original language | Portuguese |
| Pages (from-to) | 435-453 |
| Number of pages | 19 |
| Journal | Argumentum |
| Volume | 2014 |
| Issue number | 15 |
| Publication status | Published - 2014 |
Keywords
- Exchange of information
- Procedural rights