OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 26. § 1. P. 414.
721
Ibid.
722
Ibid.
723
Общая информация об обмене информацией предоставлена на интернет-странице ОЭСР Exchange of information. URL: www.oecd.org/tax/exchange-of-tax-information/). Информация об автоматическом обмене информацией представлена на интернет-портале ОЭСР. URL: http://www.oecd.org/tax/automatic-exchange. См. также: OECD Council Recommendation on the use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes (adopted by Council at its 1000th session on 22 March 2001 [C/M(2001)6]) (URL: search.oecd.org/officialdocuments/displaydocumentpdf/?cote=C(2001)28/FINAL&docLanguage=En); Automatic Exchange of Information: What it is, how it works, benefits, what remains to be done. URL: www.oecd.org/ctp/exchange-of-tax-information/AEOI_FINAL_with%20cover_WEB.pdf.
