La transposición al ordenamiento tributario español de la directiva reguladora del intercambio automático y obligatorio de información concerniente a los llamados mecanismos transfronterizos. Consecuencias en los ámbitos jurídicos de privacidad y seguridad
The purpose of this paper is to analyze the process of transposition to our internal system of Council Directive (EU) 2018/822 of May 25, 2018, which modifies Directive 2011/16 / EU as regards the automatic and mandatory exchange of information in the scope of taxation in relation to cross-border...
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| Format: | Article |
| Language: | Spanish |
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2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7849576 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 36, 2020, pags. 63-123 |
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