Tax information exchange agreements and the prohibition of retroactivity

This article presents a study of the retroactive application of tax information exchange agreements (TIEAs) in Brazil, Colombia, South Africa and Uruguay, with a view to articulating policy recommendations for similar emerging economies. Contracting states should adopt clear rules in their TIEAs as...

Full description

Autores:

Tipo de recurso:

Fecha de publicación:

2018

Institución:

Universidad del Rosario

Repositorio:

Repositorio EdocUR - U. Rosario

Idioma:

eng

OAI Identifier:

oai:repository.urosario.edu.co:10336/22183

Acceso en línea:

https://repository.urosario.edu.co/handle/10336/22183

Palabra clave:

Tax-information
agreements
prohibition
retroactivity

Rights

License

Abierto (Texto Completo)