2012 Update to the OECD Model (2010): Exchange of Information for Non-Tax Purposes

Journal
Öner, C.
European Union
European Taxation 2013 (Volume 53), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author critically analyses a recent amendment to article 26 of the OECD Model (2010), which allows for the exchange of information for non-tax purposes under certain conditions. The effects of this amendment and whether or not it is appropriate are examined.