Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Gadžo, Stjepan; Klemenčić, Irena

doi:10.3326/pse.41.2.3.

10291
Views

12836
Downloads

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Stjepan Gadžo*

Irena Klemenčić*

Download citation

https://doi.org/10.3326/pse.41.2.3

FULL ARTICLE

FIGURES & DATA

REFERENCES

CROSSMARK POLICY

METRICS

LICENCING

PDF

Crossmark is a multi-publisher initiative from Crossref to provide a standard way for readers to locate the current version of a piece of content. By applying the Crossmark logo, the Institute of Public Finance is committing to maintaining the content it publishes and to alerting readers to changes if and when they occur.

Clicking on the Crossmark logo will tell you the current status of a document and may also give you additional publication record information about the document.

For more details see IPF Crossmark policy page.

June, 2017
II/2017

Ehtisham Ahmad
Public investment for sustainable growth – managing subnational risks

Klaus Masuch, Edmund Moshammer, Beatrice Pierluigi
Institutions, public debt and growth in Europe

Stjepan Gadžo, Irena Klemenčić
Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Luka Šikić, Mislav Šagovac
An international integration history of the Zagreb Stock Exchange

Katarina Đurđenić
Crowdfunding – Croatian legal perspective and comparison to other sources of financing

Branko Stanić
Fiscal federalism 2016 : Making decentralisation work