Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness
Language: English
Published by Edward Elgar Publishing, 2024
- Hardcover
- New
Seller: Ria Christie Collections, Uxbridge, United KingdomRia Christie Collections
AbeBooks seller since March 25, 2015
Condition: New
US$ 223.19
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In English.
Seller Inventory # ria9781035314553_new
- Title
- Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness
- Publisher
- Edward Elgar Publishing
- Publication year
- 2024
- Condition
- New
- Binding
- Hardcover
- Language
- English
- ISBN 10
- 103531455X
- ISBN 13
- 9781035314553
- Item weight
- 1,000 grams
Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities' ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research.
Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.
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Ria Christie Collections
Uxbridge, United Kingdom
AbeBooks seller since March 25, 2015
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