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Source OECD iLibrary
Content type Text
Publisher OECD Publishing
Language English
Subject Domain (in DDC) Social sciences ♦ Economics ♦ Public finance
Subject Keyword Taxation
Abstract The goal of the present manual is to provide officials dealing with exchange of information for tax purposes with an overview of the operation of exchange of information provisions and some technical and practical guidance, in order to improve the efficiency of such exchanges. The Manual may also be helpful in connection with training programs and may provide useful guidance to tax administrations in designing or revising their own manuals.
Learning Resource Type Chapter
Publisher Date 2011-05-27
Organization OECD
Page Count 30
Starting Page 163
Ending Page 192


Source: OECD iLibrary