Protection of the taxpayer in the information exchange procedure Menita Giusy De Flora
By: De Flora, Menita Giusy
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Material type: 
ArticlePublisher: 2017Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | PROTECCION DE DATOS | CONTRIBUYENTES | DERECHOS
In:
Intertax v. 45, n. 6-7, June / July 2017, p. 447-460Summary: Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, insearch of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role.However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exercise their power of taxation as well as fight tax avoidance and evasion; while on the other, those of thetaxpayers in the correct use of this instrument to safeguard theirrights.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/6/7-2 (Browse shelf) | Available | OP 2141/2017/6/7-2 |
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| OP 2141/2017/5-6 Limitation of benefits clause and Turkey's approach | OP 2141/2017/5-7 Singapore | OP 2141/2017/6/7-1 GAARs and treaties : from the guiding principle to the principal purpose test | OP 2141/2017/6/7-2 Protection of the taxpayer in the information exchange procedure | OP 2141/2017/6/7-3 Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention | OP 2141/2017/6/7-4 Taxation of digital economy | OP 2141/2017/6/7-5 Holding companies in the BEPS era |
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Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, insearch of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role.However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exercise their power of taxation as well as fight tax avoidance and evasion; while on the other, those of thetaxpayers in the correct use of this instrument to safeguard theirrights.
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