Taxpayer's right of defence in the international context : the case of exchange of tax information and a proposal for the "English" Wednesbury doctrine as the new OECD (BEPS) standard
Year of publication: |
2020
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Authors: | Cannas, Francesco |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 2, p. 377-408
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Subject: | Taxpayers' rights | Internationales Steuerrecht | International tax law | Rechtsschutz | Legal protection | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Rechtshilfe | Judicial assistance | Rechtsordnung | Legal system | Großbritannien | United Kingdom | Welt | World |
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