Exchange of Information in Tax Matters
The main aim of this paper is to present issues related to exchange of tax information. The author focuses on models of exchange of information and boundaries of obligations in reference to above-mentioned problems. Automatic exchange of information, spontaneous exchange of information and exchange...
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Format: | Article |
Language: | English |
Published: |
Kazimierz Wielki University
2017-01-01
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Series: | Journal of Education, Health and Sport |
Subjects: | |
Online Access: | https://apcz.umk.pl/JEHS/article/view/23866 |