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Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de Suisse.
English
Cette publication est la huitième édition de la version abrégée du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Il contient le texte tel qu'il se lisait le 22 22 juillet 2010.
English, Hungarian, Spanish, Polish
  • 03 Aug 2011
  • OECD
  • Pages: 92
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and...
This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
French
This publication reviews the quality of the Isle of Man's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
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