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

The 2006 OECD Manual on Information Exchange: Module 1 on Exchange of Information on Request

DOI:https://dx.doi.org/10.1787/9789264088016-10-en

Exchange of information on request describes a situation where one competent authority asks for particular information from another competent authority. Typically, the information requested relates to an examination, inquiry or investigation of a ...



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