The BEPS Influence on Tax Information Exchange

None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some changes. However, the objectives set out in the Act...

Full description

Bibliographic Details
Main Author: Dominik Mączyński
Format: Article
Language:English
Published: Maria Curie-Skłodowska University 2018-06-01
Series:Studia Iuridica Lublinensia
Subjects:
Online Access:https://journals.umcs.pl/sil/article/view/6634