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

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DC Field	Value	Language
dc.contributor.author	CANNAS, Francesco	-
dc.date.accessioned	2021-02-01T07:41:47Z	-
dc.date.available	2021-02-01T07:41:47Z	-
dc.date.issued	2020	-
dc.date.submitted	2021-01-27T10:03:31Z	-
dc.identifier.citation	World tax journal, 2020 (2) , p. 377 -408	-
dc.identifier.uri	http://hdl.handle.net/1942/33252	-
dc.language.iso	en	-
dc.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	-
dc.type	Journal Contribution	-
dc.identifier.epage	408	-
dc.identifier.issue	2	-
dc.identifier.spage	377	-
dc.identifier.volume	12	-
local.format.pages	31	-
local.bibliographicCitation.jcat	A1	-
local.type.refereed	Refereed	-
local.type.specified	Article	-
dc.identifier.url	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4223093	-
local.provider.type	Pdf	-
local.uhasselt.international	no	-
item.fulltext	With Fulltext	-
item.contributor	CANNAS, Francesco	-
item.fullcitation	CANNAS, Francesco (2020) 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. In: World tax journal, 2020 (2) , p. 377 -408.	-
item.accessRights	Closed Access	-
item.validation	vabb 2022	-
crisitem.journal.issn	1878-4917	-
Appears in Collections:	Research publications

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