Abstract

The UN Model (2011) includes an enhanced cross-border tax cooperation framework that encompasses a significantly broadened scope for tax information exchange, which reflects prevailing internationally accepted principles for effective exchange (article 26) and a comprehensive regime enabling assistance with the collection of taxes (article 27).

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call