Exchange of information and recovery assistance: background, history and legal basis

Sigrid Hemels

Exchange of information and recovery assistance: background, history and legal basis

Tax Law

Research output: Chapter/Conference proceeding › Chapter › Professional

Original language	English
Title of host publication	Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition
Editors	Sjoerd Douma, Otto Marres, Hein Vermeulen, Dennis Weber
Place of Publication	Deventer
Publisher	Wolters Kluwer
Chapter	24
Pages	661-667
Edition	8
ISBN (Print)	9789013169157
Publication status	Published - 4 Nov 2022

Publication series

Series	FED Fiscale Studieserie

Research programs

SAI 2007-05 FA

Access to Document

https://shop.wolterskluwer.nl/Studenteneditie-European-Tax-Law-Volume-1-sNPSTEUTAX/#pdp-extracts

3 Chapter

Concurrence rules
Hemels, S., 4 Nov 2022, Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Deventer: Wolters Kluwer, p. 715-717 (FED Fiscale Studieserie).
Research output: Chapter/Conference proceeding › Chapter › Professional
The Directive on Administrative Cooperation
Hemels, S., 4 Nov 2022, Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Deventer: Wolters Kluwer, p. 669-700 (FED Fiscale Studieserie).
Research output: Chapter/Conference proceeding › Chapter › Professional
Exchange of information and recovery assistance: background, history and legal basis
Hemels, S., 1 Nov 2022, Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan de Rijn: Kluwer Law International, p. 823-833
Research output: Chapter/Conference proceeding › Chapter › Academic

Open Access
File

Cite this

Hemels, S. (2022). Exchange of information and recovery assistance: background, history and legal basis. In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition (8 ed., pp. 661-667). Wolters Kluwer. https://shop.wolterskluwer.nl/Studenteneditie-European-Tax-Law-Volume-1-sNPSTEUTAX/#pdp-extracts

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Hemels, S 2022, Exchange of information and recovery assistance: background, history and legal basis. in S Douma, O Marres, H Vermeulen & D Weber (eds), Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition. 8 edn, Wolters Kluwer, Deventer, FED Fiscale Studieserie, pp. 661-667. <https://shop.wolterskluwer.nl/Studenteneditie-European-Tax-Law-Volume-1-sNPSTEUTAX/#pdp-extracts>

Exchange of information and recovery assistance: background, history and legal basis. / Hemels, Sigrid.
Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition. ed. / Sjoerd Douma; Otto Marres; Hein Vermeulen; Dennis Weber. 8. ed. Deventer: Wolters Kluwer, 2022. p. 661-667 (FED Fiscale Studieserie).

Research output: Chapter/Conference proceeding › Chapter › Professional

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SP - 661

EP - 667

BT - Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition

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A2 - Weber, Dennis

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Exchange of information and recovery assistance: background, history and legal basis

Publication series

Research programs

Access to Document

Research output

Concurrence rules

The Directive on Administrative Cooperation

Exchange of information and recovery assistance: background, history and legal basis

Cite this