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