This essay deals with efficiency in tax cooperation, investigating on the state of the art, in a twofold perspective: from one hand, regarding the legal framework in the European Union's legislation and in the international treaties; from another hand, by analyzing the practical implementation of the existing rules. An overview of future changes is also made, having reference to the Directive Proposal COM(2009) of 2 February 2009.
The efficiency of the mutual assistance: critical analysis and hypothesis of changes / Selicato, Pietro. - In: RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE. - ISSN 1824-1476. - STAMPA. - (2009), pp. 52-58. (Intervento presentato al convegno THE MUTUAL ASSISTANCE IN TAX MATTERS tenutosi a Roma nel 26 gennaio 2009).
The efficiency of the mutual assistance: critical analysis and hypothesis of changes
SELICATO, PIETRO
2009
Abstract
This essay deals with efficiency in tax cooperation, investigating on the state of the art, in a twofold perspective: from one hand, regarding the legal framework in the European Union's legislation and in the international treaties; from another hand, by analyzing the practical implementation of the existing rules. An overview of future changes is also made, having reference to the Directive Proposal COM(2009) of 2 February 2009.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
