Assessing the playing field: international cooperation in tax information exchange
Auteur :
Stoll-Davey, Camille
Éditeur :
Commonwealth Secretariat
ISBN :
9780850928563
Date de publication :
1 mai 2007
Dimensions :
24,0 x 16,5 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Full participation by small and developing countries in the financial services sector requires a "level playing field". This work analyses debates on this issue between the OECD and small and developing countries, and suggests ways to ensure fairness in international taxation matters.