The OECD Model Agreement on exchange of information - a shift to the applicant state

Journal
Oberson, X.
Bulletin for International Taxation 2003 (Volume 57), No. 1
PriceUSD 45

Revised version of the author's presentation at the 2002 IFA congress in Oslo on "Tax information exchange agreements", one of the topics considered in Seminar B: Recent developments in international tax.