Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness

Marina Serrat Romaní; Jasper Korving; Mariolina Eliantonio

doi:10.4337/9781035314560.00027

Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness

Marina Serrat Romaní^*, Jasper Korving, Mariolina Eliantonio

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness
Editors	Marina Serrat Romaní, Jasper Korving, Mariolina Eliantonio
Publisher	Edward Elgar Publishing
Pages	356-363
Number of pages	8
ISBN (Electronic)	9781035314560
ISBN (Print)	9781035314553
DOIs	https://doi.org/10.4337/9781035314560.00027
Publication status	Published - 12 Apr 2024

Keywords

influence of the OECD
foreseeable relevance
proportionality
taxpayers’ rights
effectiveness
compliance

Access to Document

10.4337/9781035314560.00027

Cite this

Serrat Romaní, M., Korving, J., & Eliantonio, M. (2024). Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness. In M. Serrat Romaní, J. Korving, & M. Eliantonio (Eds.), Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness (pp. 356-363). Edward Elgar Publishing. https://doi.org/10.4337/9781035314560.00027

Serrat Romaní, Marina ; Korving, Jasper ; Eliantonio, Mariolina. / Conclusions : Exchange of information in the EU - taxpayers' rights, transparency and effectiveness. Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness. editor / Marina Serrat Romaní ; Jasper Korving ; Mariolina Eliantonio. Edward Elgar Publishing, 2024. pp. 356-363

@inbook{ae1daa02c0ff471ea41e56a9534322df,

title = "Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness",

keywords = "influence of the OECD, foreseeable relevance, proportionality, taxpayers{\textquoteright} rights, effectiveness, compliance",

author = "{Serrat Roman{\'i}}, Marina and Jasper Korving and Mariolina Eliantonio",

year = "2024",

month = apr,

day = "12",

doi = "10.4337/9781035314560.00027",

language = "English",

isbn = "9781035314553",

pages = "356--363",

editor = "{Serrat Roman{\'i}}, Marina and Jasper Korving and Mariolina Eliantonio",

booktitle = "Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness",

publisher = "Edward Elgar Publishing",

address = "United Kingdom",

}

Serrat Romaní, M, Korving, J & Eliantonio, M 2024, Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness. in M Serrat Romaní, J Korving & M Eliantonio (eds), Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness. Edward Elgar Publishing, pp. 356-363. https://doi.org/10.4337/9781035314560.00027

Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness. / Serrat Romaní, Marina; Korving, Jasper ; Eliantonio, Mariolina.
Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness. ed. / Marina Serrat Romaní; Jasper Korving; Mariolina Eliantonio. Edward Elgar Publishing, 2024. p. 356-363.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Conclusions

T2 - Exchange of information in the EU - taxpayers' rights, transparency and effectiveness

AU - Serrat Romaní, Marina

AU - Korving, Jasper

AU - Eliantonio, Mariolina

PY - 2024/4/12

Y1 - 2024/4/12

KW - influence of the OECD

KW - foreseeable relevance

KW - proportionality

KW - taxpayers’ rights

KW - effectiveness

KW - compliance

U2 - 10.4337/9781035314560.00027

DO - 10.4337/9781035314560.00027

M3 - Chapter

SN - 9781035314553

SP - 356

EP - 363

BT - Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness

A2 - Serrat Romaní, Marina

A2 - Korving, Jasper

A2 - Eliantonio, Mariolina

PB - Edward Elgar Publishing

ER -