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Agreement on Exchange of Information in Tax Matters

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/agreement-on-exchange-of-information-in-tax-matters_9789264034853-en.html
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This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
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