自动交换信息和保护纳税人权利。建立新的多边多层架构

SSRN Electronic Journal Pub Date : 2024-07-18 DOI:10.2139/ssrn.4760152

P. Pistone, Ivan Lazarov, A. Turina

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引用次数: 0

摘要

本文概述了通过两级系统使自动信息交换更具包容性和效率的措施，同时确保有效保护受影响的私人当事方的权利。文章建议将这些措施纳入未来《联合国国际税务合作框架公约》的多边议定书中。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

This article outlines measures to make automatic exchange of information more inclusive and efficient through a two-tiered system, while securing the effective protection of the rights of the private parties affected. It proposes incorporating such measures into a multilateral protocol of a future UN Framework Convention on International Tax Cooperation.

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SSRN Electronic Journal

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