This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second rou
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law pe
Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more a
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report