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Exchange of Information in the EU is written by Marina Serrat Romaní and published by Edward Elgar Publishing. It's available with International Standard Book Number or ISBN identification 1035314568 (ISBN 10) and 9781035314560 (ISBN 13).
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.