Mutual assistance and information exchange. Spain

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Title: Mutual assistance and information exchange. Spain
Authors: Barreiro, María Cruz | Esteve, María Luisa | Fernández, Roberto I. | Grau Ruiz, María Amparo | Herrera, Pedro M. | Martínez Giner, Luis Alfonso | Pérez Bernabeu, Begoña | Piña, María Dolores | Pita, Ana M. | Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Information exchange | Mutual assistance in tax matters
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2010
Publisher: European Association of Tax Law Professors | IFBD
Citation: BARREIRO, Mª Cruz, et al. "Mutual assistance and information exchange. Spain". En: Mutual assistance and information exchange : 2009 EATLP Congress, Santiago de Compostela, 4-6 june 2009 / Edited by Roman Seer and Isabel Gabert. Amsterdam : IBFD, 2010. (EATLP International Tax Law Series; 8). ISBN 978-90-816475-2-6, pp. 487-528
Abstract: This paper focuses on certain aspects concerning mutual assistance in tax recovery and information exchange. As a coauthor of the chapter, our contribution deals with these issues in the Spanish system by introducing our proposals on the topic.
Sponsor: European Association of Tax Law Professors
URI: http://hdl.handle.net/10045/37936
ISBN: 978-90-816475-2-6
Language: eng
Type: info:eu-repo/semantics/bookPart
Peer Review: si
Appears in Collections:INV - DFT - Capítulos de Libros

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