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...
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| Format: | Article |
| Language: | English |
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Maria Curie-Skłodowska University
2018-06-01
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| Series: | Studia Iuridica Lublinensia |
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| Online Access: | https://journals.umcs.pl/sil/article/view/6634 |