Compliance with the standards. Availability of information -- Access to information -- Exchanging information -- Summary of determinations and factors underlying recommendations
Summary
This publication presents in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party.--Publisher's description
Notes
September 2010 (reflecting the legal and regulatory framework as at May 2010)--T.p
