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...
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| Format: | Article |
| Language: | English |
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Moscow State Institute of International Relations (MGIMO)
2018-01-01
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| Series: | Московский журнал международного права |
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| Online Access: | https://www.mjil.ru/jour/article/view/217 |