Author(s) Ricardo Jorge Rodrigues Pereira
Advisor(s) Joaquim Rocha
Year 2011

Synopsis In the current global economic scenario, trade and economic relations take on a dimension that goes beyond the physical borders of the States, either through the agents who intervene in them, or through the cross-border movement of goods, services and capital which originate them. Within the European Union, this is a phenomenon which is very present as it is being experienced by all Member States both in relations with each other and also in relations with third countries. This reality has an impact on taxation, placing emphasis on new issues and problems such as international double taxation and the fight against tax evasion and fraud, in an urge to find answers and solutions which are appropriate, both from the perspective of the States and the perspective of the economic agents themselves. Within the European Union, instruments have been created to establish forms of inter-state cooperation in the field of taxation, assuming particular relevance, as a method of mutual administrative assistance in tax matters, the exchange of tax information between Member States. The exchange of tax information between the Member States of the European Union falls upon cross-border activities developed by taxpayers and so it is necessary to delineate both the rights and guarantees available in this context, meaning that it is important to find an answer to the matter of legal protection of taxpayers under those procedures.

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