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Previous	BIT/2014/10-6 Country - by - country reporting	BIT/2014/10-7 The concept of cooperative compliance	BIT/2014/10-8 Cross - border outsourcing	BIT/2014/1-1 A critique on the effectiveness of " Exchange of Information on Tax Matters " in preventing tax avoidance and evasion	BIT/2014/11-1 Is the mutual agreement procedure past its " best - before date " and does the future of tax dispute resolution lie in mediation and arbitration ?	BIT/2014/11-2 The risk for tax treaty override in Africa	BIT/2014/11-3 Permanent establishments and Australian domestic laws	Next

Disponible únicamente la versión en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

A critique on the effectiveness of " Exchange of Information on Tax Matters " in preventing tax avoidance and evasion a South African perspective Annet Wanyana Oguttu Electrónico