The amazing development of exchange of information in tax matters: from double tax treaties to FATCA and the CRS
| Autor: | Henry Christensen, Jean-Marc Tirard |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Double taxation
Exchange of information business.industry 020204 information systems 0502 economics and business 05 social sciences 0202 electrical engineering electronic engineering information engineering Economics 02 engineering and technology International trade 050207 economics business International taxation |
| Zdroj: | Trusts & Trustees. 22:898-922 |
| ISSN: | 1752-2110 1363-1780 |
| DOI: | 10.1093/tandt/ttw118 |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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