2017
DOI: 10.1515/picbe-2017-0056
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Crackdown on tax evasion – improving ways of coordination between the tax authorities and automatic exchange of information developments in Romania

Abstract: Abstract. In an effort to reduce the tax transparency and banking secrecy, the Organisation for Economic Co-operation and Development ("OECD") has been taking the lead on the battle against cross-border tax evasion, seconded by the Internal Revenue Services ("IRS") of the United States of

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