Более подробно см.: Tax Information Exchange between OECD Member Countries: A Survey of Current Practices. OECD, 1994.
725
Recommendation of the Council concerning an OECD Model Agreement for the Undertaking of Simultaneous Tax Examinations. 23 July 1992. URL: acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=85&InstrumentPID=82&Lang=en&Book=False.
