000			01375nab a2200241 c 4500
999			_c142415 _d142415
003			ES-MaIEF
005			20200824134130.0
007			ta
008			200824t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968175 _aPereira, Roberto Codorniz Leite
245		4	_aThe emergence of transparency and exchange of information for tax purposes on request as an international tax custom _c Roberto Codorniz Leite Pereira
260			_c2020
500			_aResumen.
520			_aIn this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard).
650		4	_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
650		4	_948593 _aTRANSPARENCIA FISCAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_97307 _aADMINISTRACION TRIBUTARIA
773	0		_9162493 _oOP 2141/2020/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issues 6-7, June / July 2020, p. 624-641
942			_cART