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


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   June, 2017
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