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 TIEAs as...
| Autores Principales: | , , , , , , |
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| Formato: | Artículo (Article) |
| Lenguaje: | Inglés (English) |
| Publicado: |
Kluwer Law International
2018
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| Materias: | |
| Acceso en línea: | https://repository.urosario.edu.co/handle/10336/22183 |