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El Intercambio De Información Tributaria: Entre La Diversidad Normativa, La Imprecisión Conceptual Y La Pluralidad De Intereses

Author

Listed:
  • María del Prado Merino Espinosa

    (Consejo Superior de Investigaciones Científicas)

  • Francisco José Nocete Correa

    (Universidad de Castilla-La Mancha:)

Abstract

La imprecisión terminológica con la que se ha abordado el tema relativo al intercambio de información tributaria determina la necesidad de proceder a una delimitación conceptual que permita identificar claramente su objeto, al tiempo que resulta necesario realizar un análisis de esta institución que tome en consideración la pluralidad de instrumentos normativos que le dedican su atención, así como la importancia que en los mismos se concede a la tutela de los derechos del contribuyente inmerso en un concreto procedimiento de intercambio de información.

Suggested Citation

  • María del Prado Merino Espinosa & Francisco José Nocete Correa, 2011. "El Intercambio De Información Tributaria: Entre La Diversidad Normativa, La Imprecisión Conceptual Y La Pluralidad De Intereses," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(2), pages 139-163, Jume.
    • Handle: RePEc:hpe:crotri:y:2011:v:139:i:2:p:139-163
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