Mutual Administrative Assistance in Tax Matters
Generally
Commentary –
Schwarz on Tax Treaties ¶10-150
;
Schwarz on Tax Treaties ¶29-475
International administrative cooperation
Exchange of information
Commentary –
Schwarz on Tax Treaties ¶29-475
Limits to assistance obligations
Commentary –
Schwarz on Tax Treaties ¶29-475
No retrospectivity
Commentary –
Schwarz on Tax Treaties ¶29-475
Recovery of tax claims
Commentary –
Schwarz on Tax Treaties ¶29-475
Tax examinations abroad
Commentary –
Schwarz on Tax Treaties ¶29-475