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.

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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*

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

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