Towards Global Transparency
Chapter 5: Assistance in the collection of taxes under DTC
AbstractChapter 5 pertains to the assistance in the collection of taxes under DTC. Even if this domain still deserves further developments around the world, the trend towards global exchange of information will certainly be accompanied by more assistance in the collection of taxes. At this stage, the focus is on Art. 27 of the OECD Model DTC.
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