Tax Information Exchange Agreements and the Prohibition of Retroactivity

Pasquale Pistone; Anna Berna Scapa Passalacqua; Addy Mazz; Natalia Quinones; Jennifer Roeleveld; Luis Eduardo Schoueri; Frederik Zimmer

doi:10.54648/taxi2018039

Tax Information Exchange Agreements and the Prohibition of Retroactivity

Pasquale Pistone
, Anna Berna Scapa Passalacqua
, Addy Mazz
, Natalia Quinones
, Jennifer Roeleveld
, Luis Eduardo Schoueri
, Frederik Zimmer

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	368 - 389
Fachzeitschrift	Intertax
Volume	46
Ausgabenummer	5
DOIs	https://doi.org/10.54648/taxi2018039
Publikationsstatus	Veröffentlicht - 2018

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

Zugriff auf Dokument

10.54648/taxi2018039

Zitat

@article{f6d6368fbb464bc291eabaeeaa92e96a,

title = "Tax Information Exchange Agreements and the Prohibition of Retroactivity",

author = "Pasquale Pistone and \{Scapa Passalacqua\}, \{Anna Berna\} and Addy Mazz and Natalia Quinones and Jennifer Roeleveld and Schoueri, \{Luis Eduardo\} and Frederik Zimmer",

year = "2018",

doi = "10.54648/taxi2018039",

language = "English",

volume = "46",

pages = "368 -- 389",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "5",

}

TY - JOUR

T1 - Tax Information Exchange Agreements and the Prohibition of Retroactivity

AU - Pistone, Pasquale

AU - Scapa Passalacqua, Anna Berna

AU - Mazz, Addy

AU - Quinones, Natalia

AU - Roeleveld, Jennifer

AU - Schoueri, Luis Eduardo

AU - Zimmer, Frederik

PY - 2018

Y1 - 2018

U2 - 10.54648/taxi2018039

DO - 10.54648/taxi2018039

M3 - Journal article

SN - 0165-2826

VL - 46

SP - 368

EP - 389

JO - Intertax

JF - Intertax

IS - 5

ER -