A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (The Legal Standing of the Taxpayer in the Framework of Exchange of Information Procedure)

Argumentum (2014)

21 Pages Posted: 21 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Andrea Guerreiro

affiliation not provided to SSRN

Date Written: July 3, 2014

Abstract

Portuguese Abstract: O presente trabalho procura identificar um conjunto de direitos que garantam a proteção dos contribuintes, subjacentes ao intercâmbio de informações entre os Estados. Reconhecendo a existência de uma lacuna, apresentaremos reflexões em torno de uma proposta de esquema com base nos direitos de notificação, consulta e participação.

English Abstract: The present work seeks to identify a collection of rights that ensure the protection of tax payers underlying exchange of information between States. Acknowledging the existence of a gap, we shall present reflections around a scheme proposal on the basis of notification, consultation and participation rights.

Note: Downloadable document is in Portuguese.

Keywords: Exchange of informations, Taxpayers, Procedural rights

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix and Guerreiro, Andrea, A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (The Legal Standing of the Taxpayer in the Framework of Exchange of Information Procedure) (July 3, 2014). Argumentum (2014), Available at SSRN: https://ssrn.com/abstract=3642540 or http://dx.doi.org/10.2139/ssrn.3642540

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

Andrea Guerreiro

affiliation not provided to SSRN

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