Towards an International Code for administrative cooperation in tax matter and international tax governance
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and betwee...
Gorde:
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| Formatua: | Artikulua |
| Hizkuntza: | Ingelesa |
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2018
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| Gaiak: | |
| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6382014 |
| Baliabidea: | Revista Derecho del Estado, ISSN 0122-9893, Nº. 40, 2018, pags. 45-85 |
| Etiketak: |
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