The Amended Convention on Mutual Administrative Assistance in Tax Matters: A Powerful Tool To Counter Tax Avoidance and Evasion

Journal
Pross, A.; Russo, R.
International; OECD
Bulletin for International Taxation 2012 (Volume 66), No. 7
PriceUSD 45

This article examines the primary features of the Convention on Mutual Administrative Assistance in Tax Matters as recently amended by the 2010 Protocol.