European Union - 2012 Update to the OECD Model (2010): Exchange of Information for Non-Tax Purposes
- European Union
- C. Öner
- European Taxation, 2013 (Volume 53), No 2/3
- 8 February 2013
In this note, the author critically analyses a recent amendment to article 26 of the OECD Model (2010), which allows for the exchange of information for non-tax purposes under certain conditions. The effects of this amendment and whether or not it is appropriate are examined.