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

Journal
Calderón Carrero, J.M.; Quintas Seara, A.
European Union
Bulletin for International Taxation 2014 (Volume 68), No. 9
PriceUSD 45

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.