I looked at the individual article on the exchange of information provisions. There are different ones in each treaty, and they were all consistent with article 26 of the OECD model tax convention.
On June 17th, 2013. See this statement in context.
On June 17th, 2013. See this statement in context.
June 17th, 2013 / 12:55 p.m.
Prof. Arthur Cockfield
I looked at the individual article on the exchange of information provisions. There are different ones in each treaty, and they were all consistent with article 26 of the OECD model tax convention.
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