Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

Enabling Effective Exchange of Information: Availability and Reliability – The Joint Ad Hoc Group on Accounts(JAHGA) Report

DOI:https://dx.doi.org/10.1787/9789264088016-8-en

Exchange of information for tax purposes is effective when reliable information, foreseeably relevant to the tax requirements of a requesting jurisdiction is available, or can be made available, in a timely manner and there are legal mechanisms that ...



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