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Inventory of the limits on the Exchange of Information after the update of the Article 26 of the OECD Model on July 17th 2012 : a bigger discretionary power for the Tax Administration ?

(2014)

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Vanhamme_44510900_2014.pdf
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Vanhamme, J. (2014). Inventory of the limits on the Exchange of Information after the update of the Article 26 of the OECD Model on July 17th 2012 : a bigger discretionary power for the Tax Administration ?