The Resource European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements

European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements

Label
European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
Title
European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
Creator
Subject
Language
eng
Summary
Internationalization has increased the number of tax-relevant cross-border transactions. This is a challenge for national tax regimes and demands efficient international tax cooperation. In this article, the authors consider the legal basis, practice, burden of proof, legal protection and requirements with regard to European and international tax cooperation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
  • Seer, R
  • Gabert, I
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • burden of proof
  • legal protection
  • exchange of information
  • EU law
  • mutual assistance
  • cross-border transaction
Label
European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
Instantiates
Publication
Label
European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
Publication

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      52.37366609999999 4.9336932
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