000			01593nab#a2200253#c#4500
003			IEF
005			20180219161900.0
008			170728s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aDe Flora, Menita Giusy _965568
245			_aProtection of the taxpayer in the information exchange procedure _c Menita Giusy De Flora
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aPROTECCION DE DATOS _948171
650		4	_aCONTRIBUYENTES _941169
650		4	_aDERECHOS _942389
520			_aEconomic 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.
773	0		_tIntertax _gv. 45, n. 6-7, June / July 2017, p. 447-460
942			_cART
942			_z148348
999			_c68607 _d68607