How safe are european taxpayers’ rights? Melissa Elechiguerra Labarca
By: Elechiguerra Labarca, Melissa
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Material type: 
ArticlePublisher: 2024Subject(s): LEGISLACION | SISTEMA FISCAL | ESTADOS UNIDOS
In:
Tax Notes International v. 115, n. 2, July 8 2024, p. 129-134Summary: Melissa Elechiguerra Labarca is a lecturer in taxation education at King’s College in London. In this article, Elechiguerra explains the effects of recent case law and the Securing the Activity Framework of Enablers initiative on the status of taxpayers’ rights in Europe.
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| OP 138-Bis/2024/115/13-5 Estimating Pillar 2’s effect on U.S. multinationals and treasury revenue | OP 138-Bis/2024/115/14 Tax Notes International | OP 138-Bis/2024/115/2 Tax Notes International | OP 138-Bis/2024/115/2-1 How safe are european taxpayers’ rights? | OP 138-Bis/2024/115/2-2 BEPS and Pillar 2 are here | OP 138-Bis/2024/115/2-3 Taxation of Foreign Branches | OP 138-Bis/2024/115/3 Tax Notes International |
Melissa Elechiguerra Labarca is a lecturer in taxation education at King’s College in London. In this article, Elechiguerra explains the effects of recent case law and the Securing the Activity Framework of Enablers initiative on the status of taxpayers’ rights in Europe.
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