Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard
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DOI: 10.3326/pse.41.2.3
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References listed on IDEAS
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More about this item
Keywords
exchange of information; tax transparency; Common Reporting Standard; FATCA; international tax law;All these keywords.
JEL classification:
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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