Article 26 of the OECD Model in light of the right to informational self-determination

Type

Journal

Author

Schaumburg, H. (Harald); Schlossmacher, S.

Published Date

October 1, 2000

Issue

Bulletin for International Taxation 2000 (Volume 54), No. 10

The consequences for interpreting the OECD Model's exchange of information clauses are investigated.