The Resource The Rubik agreements in the framework of transparency tax policies

The Rubik agreements in the framework of transparency tax policies

Label
The Rubik agreements in the framework of transparency tax policies
Title
The Rubik agreements in the framework of transparency tax policies
Creator
Subject
Language
eng
Summary
The aim of this article is twofold: in the first place, it analyses the compatibility of the Rubik agreements with EU law. In the second place, it reflects on how exchange of information should be limited in such a way that the fundamental rights of the taxpayer are respected, while still remaining an effective instrument in the fight against harmful tax practices
Citation source
In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2013),
http://library.link/vocab/creatorName
Serrat Romaní, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • IGA
  • FATCA
  • exchange of information
  • EU law
  • taxpayer rights
  • fundamental freedoms
  • harmful tax competition
  • proportionality
Label
The Rubik agreements in the framework of transparency tax policies
Instantiates
Publication
Label
The Rubik agreements in the framework of transparency tax policies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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