Rethinking the Concept of Automatic Exchange of Information with Emerging and Developing Countries based on the Practice of the Swiss Withholding Tax Agreements

Author

Dr. Roland A. Pfister

Dr. Roland A. Pfister

Introduction

Analysis of the Automatic Exchange of Information with Emerging and Developing Countries based on the practice of the Swiss Withholding Tax Agreements. Publiziert in: Revue Européenne et Internationale de Droit Fiscal (REIDF)  

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