The Resource Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard

Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard

Label
Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
Title
Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
Creator
Subject
Language
eng
Summary
The author analyses the negative impact of the Global Forum peer review of Luxembourg on taxpayers' right of judicial review of the foreseeable relevance of incoming requests for information. Recent case law at the European and national level is analysed, leading to the conclusion that such review is compulsory in EU Member States, which could affect the future direction of the Global Forum in the matter of taxpayer rights regarding the exchange of information on request
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 2 ; p. 90-104
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
  • European Union
  • International
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • exchange of information
  • taxpayer rights
  • case law
  • ECJ case law
Label
Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
Instantiates
Publication
Label
Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
Publication

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