EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES

INTRODUCTION. The article presents peculiarities of exchange of tax information in the European Union. The author analyses provisions of European Union instruments related to exchange of tax information performed on request, spontaneously or automatically. Special attention is paid to the analysis o...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: M. S. PEKARSKAYA
Формат: Өгүүллэг
Хэл сонгох:English
Хэвлэсэн: Moscow State Institute of International Relations (MGIMO) 2018-01-01
Цуврал:Московский журнал международного права
Нөхцлүүд:
Онлайн хандалт:https://www.mjil.ru/jour/article/view/217