Automatic Exchange of Information and the Protection of Taxpayers’ Rights: Towards a New Multilateral Multi-Tiered Architecture

Pasquale Pistone; Ivan Lazarov; Alessandro Turina

doi:10.59403/3y05q8z

Automatic Exchange of Information and the Protection of Taxpayers’ Rights: Towards a New Multilateral Multi-Tiered Architecture

Pasquale Pistone, Ivan Lazarov, Alessandro Turina

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Originalsprache	Englisch
Fachzeitschrift	Bulletin for International Taxation
Jahrgang	78
Ausgabenummer	7
DOIs	https://doi.org/10.59403/3y05q8z
Publikationsstatus	Veröffentlicht - 2024

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10.59403/3y05q8z

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title = "Automatic Exchange of Information and the Protection of Taxpayers{\textquoteright} Rights: Towards a New Multilateral Multi-Tiered Architecture",

author = "Pasquale Pistone and Ivan Lazarov and Alessandro Turina",

year = "2024",

doi = "10.59403/3y05q8z",

language = "English",

volume = "78",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "7",

}

TY - JOUR

T1 - Automatic Exchange of Information and the Protection of Taxpayers’ Rights: Towards a New Multilateral Multi-Tiered Architecture

AU - Pistone, Pasquale

AU - Lazarov, Ivan

AU - Turina, Alessandro

PY - 2024

Y1 - 2024

U2 - 10.59403/3y05q8z

DO - 10.59403/3y05q8z

M3 - Journal article

SN - 1819-5490

VL - 78

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 7

ER -