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Previous	OP 2141/2014/8/9-4 The territorial scope of VAT grouping schemes in the financial sector	OP 2141/2014/8/9-5 The implementation of FATCA into German law	OP 2141/2014/8/9-6 Anti - avoidance legislation of mayor German language countries with reference to the 2014 corporate income tax burden of the thirty - four OECD Member Countries	OP 2141/2014/8/9-7 Exchanges of information : what does the IRS receive ?	OP 2141/2015/1 BEPS	OP 2141/2015/10- Is aggressive tax planning socially irresponsible ?	OP 2141/2015/10-2 The selectivity of tax measures	Next

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

Exchanges of information : what does the IRS receive ? with whom does the IRS speak ? Stanley C. Ruchelman & Rusudan Shervashidze