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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*

Review article | Year: 2017 | Pages: 207 - 226 | Volume: 41 | Issue: 2
Received: October 19, 2016 | Accepted: February 4, 2017 | Published online: June 15, 2017

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

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