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Exchange of Information
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Some interesting links:
  • OECD - CFA Approves New Manual on Information Exchange
  • OECD - Tax Information Exchange Agreements (TIEAs)
  • OECD - Treaty Relief and Compliance Enhancement (TRACE)
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Doctoral Series EC Law and the Sovereignty of the Member States in Direct Taxation
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European Taxation European Taxation - Some recent tax decisions of the European Court of Human Rights
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