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Published in OECD eBooks • Jul 19, 2014
NobleIDNI3P87W00R89S16
Authors:
OECD

Abstract

A legal framework must ensure the confidentiality of exchanged tax information and limit its use to appropriate purposes. The two basic components of such a framework are the terms of the applicable treaty, TIEA or other bilateral agreement for the exchange of information, and a jurisdiction’s domes...

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