Abstract
This article provides a comparative overview of cooperative compliance regimes in selected European countries, highlighting their possible trajectories in light of reforms that have taken place in some of the countries surveyed. These developments are placed into the broader context of supranational initiatives promoted by the European Union, with particular reference to the European Trust and Cooperation Approach.
| Original language | English |
|---|---|
| Pages (from-to) | 237-245 |
| Number of pages | 9 |
| Journal | European Taxation |
| Volume | 65 |
| Issue number | 6 |
| DOIs | |
| Publication status | Published - 2025 |
All Science Journal Classification (ASJC) codes
- Economics, Econometrics and Finance (miscellaneous)
- Law
Keywords
- Cooperative Compliance
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