Lo scambio di informazioni ai sensi del Trattato tra Stati Uniti e Francia (nota alla sentenza della Corte Eastern District of Pennsylvania del 29 marzo 2019)
References
- SEER, R., GABERT, I., European and international tax cooperation: legal basis, practice, burden of proof, legal protection and requirements, in Bullettin for international fiscal documentation, 2/2011
- UNTERSANDER, O., The exchange of information procedure according to double tax conventions: the Swiss approach or how taxpayer rights are protected under Swiss procedural rules, in Rust, A., Fort. E., Exchange of information and bank secrecy, 2012.
- DIEPVENS, N., DEBELVA, F., The Evolution of the Exchange of Information in Direct Tax Matters: The Taxpayer's Rights under Pressure, in EC Tax Review, 24/2015.
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