000			01926nab a2200277 c 4500
999			_c146589 _d146589
003			ES-MaIEF
005			20221107160228.0
007			ta
008			221018t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aChen, Zhe _970107
245	1	1	_aA study on the protection of taxpayer rights in an era of enhanced exchange of information _bhow can the Chinese approach be improved? _c Zhe Chen & Bart Peeters
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas.
520			_aThis study explores taxpayer protection under the exchange of information (EOI) in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and the European Court of Human Rights (ECtHR)), possible improvements for the Chinese approach are suggested. The protection of taxpayers’ rights is divided into three different layers: confidential treatment of personal data, involvement of the taxpayer in the EOI-processes, and the right to remedy of taxpayers that have been treated incorrectly. Within these layers the study recommends to provide additional measures to attempt to effectively address data leakages or unjustified use of them, improved passive and active access for taxpayers into the EOI-process, and ex ante and ex post remedies in the event of violations.
650		4	_aCONTRIBUYENTES _941169
650		4	_aDERECHO COMPARADO _941877
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aPROTECCION DE DATOS _948171
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aCHINA _933911
700	1		_aPeeters, Bart _964508
773	0		_9168127 _oOP 2141/2022/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, n. 8-9, August-September 2022, p. 579-603
942			_cART