UN MTC Article 26: Inequitable Exchange of Information Regime—Questionable Efficacy in Asymmetrical Bilateral Settings
The United Nations Model Tax Convention between Developed and Developing Countries (UN MTC) Article 26 charts out an exchange of information (EOI) regime “between developed and developing countries”, feigning that it is more favorable to the latter set of nations. Contrarily, the Organization for Ec...
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-08-01
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| Series: | Laws |
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| Online Access: | https://www.mdpi.com/2075-471X/11/5/68 |