Tax information exchange agreements and the prohibition of retroactivity

"This article presents a study of the retroactive application of tax information exchange agreements (TIEAs) in Brazil, Colombia, South Africa and Uruguay, with a view to articulating policy recommendations for similar emerging economies. Contracting states should adopt clear rules in their TIE...

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Detalles Bibliográficos
Autores Principales: Passalacqua A.B.S., Mazz A., Pistone P., Quiñones N., Roeleveld J., Schoueri L.E., Zimmerh F.
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: Kluwer Law International 2018
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