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The Resource International exchange of information and the protection of taxpayers

International exchange of information and the protection of taxpayers

Label
International exchange of information and the protection of taxpayers
Title
International exchange of information and the protection of taxpayers
Creator
Subject
Language
eng
Summary
This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right
http://library.link/vocab/creatorName
Schenk-Geers, A.C.M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 24
http://library.link/vocab/subjectName
  • taxpayer
  • exchange of information
  • legal protection
Label
International exchange of information and the protection of taxpayers
Instantiates
Publication
Extent
XVI, 324 p.
Isbn
9789041131423
Label
International exchange of information and the protection of taxpayers
Publication
Extent
XVI, 324 p.
Isbn
9789041131423

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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