Volume 44 (2016) / Issue 4
F. Debelva, N. Diepvens, 'Exchange of Information. An Analysis of the Scope of Article 26 OECD Model and Its Requirements: In Search for an Efficient but Balanced Procedure' (2016) 44 Intertax, Issue 4, pp. 298–306
In this article, the authors examine the requirements contained within Article 26 OECD Model. The focus lies on the scope of the article and the principles of relevance, subsidiarity, sovereignty and reciprocity, and the limitations relating to trade secrets and information contrary to public policy.
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