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The OECD model agreement on exchange of information - a shift to the applicant state Xavier Oberson

By: Oberson, Xavier.
Material type: ArticleArticlePublisher: 2003Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES In: Bulletin for international fiscal documentation, vol.57, nº 1, 2003 p. 14-17
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