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