The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures

Calderón Carrero, J.M.; Quintas Seara, A.

The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures

Journal

Author

Calderón Carrero, J.M.; Quintas Seara, A.

Country

European Union

Published Date

26 August 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 9

DOI

https://doi.org/10.59403/ff54w0

Document

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In this article, the authors discuss the protection of taxpayers’ fundamental rights, in particular the right of defence, in the framework of mutual assistance procedures in tax matters.

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The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures