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Automatic Exchange of Tax Information: A Primer on Concepts, Loopholes and Developing Countries' Concerns

  • 2017
  • Suraj Jaiswal and Neeti Biyani

Automatic exchange of information is an important tool for governments to curb the cross-border tax dodging. This primer looks at the current international standard for automatic exchange of information, analyses its loopholes and its relevance for developing countries.

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