International - Using Exchange of Information in Regard to Assistance in Tax Collection
- C. Öner
- European Taxation, 2011 (Volume 51), No 4
- 15 March 2011
This article outlines information exchange methods and forms that can be used in assistance in tax collection, with a focus on tax treaties based on the OECD Model Tax Convention. In other words, the research question of the article is: How can the exchange of information be used in assistance in tax collection?