OECD : Towards a better exchange of information

• Autores: Perla Gyöngyi Végh
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 9, 2002, págs. 394-399
• Idioma: inglés
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• Resumen

  • In April 2002 the OECD published its Agreement on Exchange of Information in Tax Matters, which is aimed at establishing the standard of what constitutes an effective exchange of information for the purposes of the OECD's harmful tax competition initiative. Discussion of the main features of the OECD Agreement and compares it with other conventions on exchange of information.