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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/23541

Title: Exchange of Information. An Analysis of the Scope of Article 26 OECD Model and its requirements: In Search for an Efficient but Balanced Procedure
Authors: Diepvens, Niels
Debelva, Filip
Issue Date: 2016
Citation: Intertax, 44(4), p. 298-306
Abstract: In this article, the authors examine the requirements contained within Article 26 OECD Model. The focus lies on the scope of the article and the principles of relevance, subsidiarity, sovereignty and reciprocity, and the limitations relating to trade secrets and information contrary to public policy.
URI: http://hdl.handle.net/1942/23541
ISSN: 0165-2826
Category: A2
Type: Journal Contribution
Appears in Collections: Research publications

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