RT info:eu-repo/semantics/article
T1 Los acuerdos de intercambio de información tributaria  entre la Unión Europea y algunos paraísos fiscales. A  propósito de la modificación de los acuerdos sobre fiscalidad del ahorro
A1 Urbano Sánchez, Lucía
A2 Ediciones Universidad de Valladolid
K1 Fraude fiscal
K1 Paraísos fiscales
K1 Delitos económicos
AB The study reflected in this work is situated at Eu ropean level and seeks to analyse one of the instruments for the tax information exchange that has been used by the European Union in order clamp down on tax fraud and tax evasion, such as the agreements on the exchange of tax information signed with third countries and dependent and associated territories of some European Union Member States widely considered as tax havens.Apropos of this, some of these savings taxation agreements reached between European Union and five European third countries (Switzerla nd, Liechtenstein, San Marino, Andorra and Monaco) in 2004 have been recently updated in order to take into account the automatic exchange of financial accounts information based on the Global Stand
SN 1132-7170
YR 2018
FD 2018
LK http://uvadoc.uva.es/handle/10324/29237
UL http://uvadoc.uva.es/handle/10324/29237
LA spa
NO Revista de estudios europeos, 2018, N.71, pags.351-365
DS UVaDOC
RD 23-dic-2024