Taxpayer’s Right of Defence in the International Context: the Case of Exchange of Tax Information and a Proposal for the ‘English’ Wednesbury Doctrine as the new OECD (BEPS) Standard

Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/33252

Title:	Taxpayer’s Right of Defence in the International Context: the Case of Exchange of Tax Information and a Proposal for the ‘English’ Wednesbury Doctrine as the new OECD (BEPS) Standard
Authors:	CANNAS, Francesco
Issue Date:	2020
Source:	World tax journal, 2020 (2) , p. 377 -408
Document URI:	http://hdl.handle.net/1942/33252
Link to publication/dataset:	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4223093
ISSN:	1878-4917
Category:	A1
Type:	Journal Contribution
Validations:	vabb 2022
Appears in Collections:	Research publications

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