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L’assistance administrative au recouvrement : aspects européens et internationaux

Abstract : To collect their tax revenues, states can operate third-party sovereignties when the taxpayer does not have enough assets in the territory. While administrative recovery assistance potentially covers all States, it remains a mechanism for difficult normative developments. Moreover, its implementation confronts the territorial sovereignty of the requested State. The development of this collaboration bilaterally or multilaterally reinforces the practical importance of these mechanisms, although many obstacles remain
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https://hal-amu.archives-ouvertes.fr/hal-03202254
Contributor : Sophie Borghino <>
Submitted on : Tuesday, April 20, 2021 - 10:32:04 AM
Last modification on : Thursday, April 29, 2021 - 2:26:02 PM
Long-term archiving on: : Wednesday, July 21, 2021 - 6:08:52 PM

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Manuel Chastagnaret. L’assistance administrative au recouvrement : aspects européens et internationaux. Revue européenne et internationale de droit fiscal, Bruylant, 2019, pp.169 - 179. ⟨hal-03202254⟩

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