000			01463nab a2200265 c 4500
999			_c140198 _d140198
003			ES-MaIEF
005			20230612182244.0
007			ta
008			190325t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aMichel, Bob _961349
245		0	_aExchange of information on request _bwhenever, wherever ? : Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard _c Bob Michel
260			_c2019
500			_aDisponible en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe author analyses the negative impact of the Global Forum peer review of Luxembourg on taxpayers' right of judicial review of the foreseeable relevance of incoming requests for information. Recent case law at the European and national level is analysed, leading to the conclusion that such review is compulsory in EU Member States, which could affect the future direction of the Global Forum in the matter of taxpayer rights regarding the exchange of information on request.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
650		4	_941169 _aCONTRIBUYENTES
650		4	_942389 _aDERECHOS
650		4	_948212 _aRECURSO EXTRAORDINARIO DE REVISION
773	0		_9159830 _oBIT/2019/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 2, February 2019, p. 90-104
942			_cRE