The rights of taxpayers in the procedure of exchange of information

In this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information, certain rights must be respecte...

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Bibliographic Details
Main Author: Cvjetković Cvjetana
Format: Article
Language:English
Published: University of Novi Sad, Faculty of Law 2012-01-01
Series:Zbornik Radova: Pravni Fakultet u Novom Sadu
Subjects:
Online Access:http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2012/0550-21791202455C.pdf