The Resource The Rubik agreements in the framework of transparency tax policies
The Rubik agreements in the framework of transparency tax policies
Resource Information
The item The Rubik agreements in the framework of transparency tax policies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Rubik agreements in the framework of transparency tax policies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The Rubik agreements in the framework of transparency tax policies
- Title
- The Rubik agreements in the framework of transparency tax policies
- 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
- Label
- The Rubik agreements in the framework of transparency tax policies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Rubik-agreements-in-the-framework-of/2Anqfv6j2RI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Rubik-agreements-in-the-framework-of/2Anqfv6j2RI/">The Rubik agreements in the framework of transparency tax policies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Rubik-agreements-in-the-framework-of/2Anqfv6j2RI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Rubik-agreements-in-the-framework-of/2Anqfv6j2RI/">The Rubik agreements in the framework of transparency tax policies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
