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Toward an automatic but asymmetric exchange of tax information the US Foreign Account Tax Compliance Act ( FATCA ) as inflection point Alberto Gil Soriano

By: Gil Soriano, Alberto.
Material type: ArticleArticlePublisher: 2012Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS | CONVENIOS | UNION EUROPEA In: Intertax v. 40, n. 10, October 2012, p. 540-555
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Accesible en línea a través de la Biblioteca del Insituto de EstudiosFiscales. Resumen. Conclusión.

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