The right to be heard and other taxpayers’ rights during the exchange of information procedure

The chapter analyses the main international and supranational instruments for exchanging information on tax matters with specific regard to the protection of the taxpayer’s rights provided. More specifically, two main areas will be examined regarding taxpayers’ participatory rights within exchange of information procedures linked to granting an effective exercise of their fair trial, which ECtHR case law also extends to the decision-making phase; and data protection.