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http://hdl.handle.net/1942/23541| Title: | Exchange of Information. An Analysis of the Scope of Article 26 OECD Model and its requirements: In Search for an Efficient but Balanced Procedure | Authors: | DIEPVENS, Niels DEBELVA, Filip |
Issue Date: | 2016 | Source: | Intertax, 44(4), p. 298-306 | Abstract: | In this article, the authors examine the requirements contained within Article 26 OECD Model. The focus lies on the scope of the article and the principles of relevance, subsidiarity, sovereignty and reciprocity, and the limitations relating to trade secrets and information contrary to public policy. | Document URI: | http://hdl.handle.net/1942/23541 | ISSN: | 0165-2826 | e-ISSN: | 1875-8347 | Rights: | © 2016 Kluwer Law International | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2019 |
| Appears in Collections: | Research publications |
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|---|---|---|---|---|
| TAXI2016022.pdf Restricted Access | Published version | 126.31 kB | Adobe PDF | View/Open Request a copy |
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