Introduction; 1. Concept of harmful tax competition adopted; 2. The new paradigm on the automatic exchange of financial information; 2.1 Origins: FATCA and IGAs; 2.2 Global implementation: from the unilateral imposition of the US, to regional and then global implementation of the reporting standard; 3. Respect for private and family life and protection of personal data; 4. Due process of law and transnational protection of taxpayers; 5. Conclusion: democratic deficit, lack of legitimacy and the role of judicial dialogue.
https://da.pt/wp-content/uploads/2018/03/1-1.jpg12801920Lourençohttps://da.pt/wp-content/uploads/2018/09/DH_logo_horizontal_1_branco_Set2018.svgLourenço2018-03-07 16:19:562018-05-08 09:02:00Harmful Tax Competition, International Exchange of Financial Information and Transnational Protection of Taxpayers