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- 01GWVYG7FE00SDK0YYH0GK61XV classification D1.
- 01GWVYG7FE00SDK0YYH0GK61XV promoter 4875919A-3065-11E3-8B3E-AABD10BDE39D.
- 01GWVYG7FE00SDK0YYH0GK61XV promoter 9C1B9134-623E-11E5-8225-BA70B5D1D7B1.
- 01GWVYG7FE00SDK0YYH0GK61XV date "2022".
- 01GWVYG7FE00SDK0YYH0GK61XV language "eng".
- 01GWVYG7FE00SDK0YYH0GK61XV type dissertation.
- 01GWVYG7FE00SDK0YYH0GK61XV hasPart 01GWVYXHPV2AFQNGVH3EWZMN0T.pdf.
- 01GWVYG7FE00SDK0YYH0GK61XV subject "Law and Political Science".
- 01GWVYG7FE00SDK0YYH0GK61XV abstract "In order to combat tax evasion and aggressive tax planning, tax authorities have gradually introduced the exchange of tax-related information, which has evolved from request-based to automatic exchange. However, extending automatic exchange of information also gives rise to concerns, as the mechanism is deemed to offer insufficient protection for taxpayers. Whilst the exchange of information has proliferated in China in recent years, the protection of taxpayers is deemed to be inadequate. Thus, exploring the ways to bolster the protection of taxpayer rights in the country becomes imperative. This study explores the ways taxpayer protection in China can be strengthened by conducting a comparative study between Chinese law and EU law. Based on the comparison, it recommends providing comprehensive protection for information confidentiality, building efficient and good tax administration, and ensuring adequate and effective remedies for the taxpayer in China.".
- 01GWVYG7FE00SDK0YYH0GK61XV author 7296E396-B5E2-11E7-BCA1-C84AAE28A064.
- 01GWVYG7FE00SDK0YYH0GK61XV dateCreated "2023-03-31T13:42:51Z".
- 01GWVYG7FE00SDK0YYH0GK61XV dateModified "2024-07-09T14:42:41Z".
- 01GWVYG7FE00SDK0YYH0GK61XV name "A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved?".
- 01GWVYG7FE00SDK0YYH0GK61XV pagination urn:uuid:5f7aa923-0e0b-405c-aa79-37bd63541293.
- 01GWVYG7FE00SDK0YYH0GK61XV publisher urn:uuid:a6ab4986-43c9-491a-9d9a-f73e4641e2b1.
- 01GWVYG7FE00SDK0YYH0GK61XV sameAs LU-01GWVYG7FE00SDK0YYH0GK61XV.
- 01GWVYG7FE00SDK0YYH0GK61XV sourceOrganization urn:uuid:b8fc1e47-21ff-49e3-bd2d-3f908e97c96c.
- 01GWVYG7FE00SDK0YYH0GK61XV type D1.