International co-operation in tax matters : guidelines for international co-operation against the evasion and avoidance of taxes (with special reference to taxes on income, profits, capital, and capital gains)
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International co-operation in tax matters : guidelines for international co-operation against the evasion and avoidance of taxes (with special reference to taxes on income, profits, capital, and capital gains)
United Nations, 1984
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Formulated by the Ad Hoc Group of Experts on International Co-operation in Tax Matters at its second meeting held at the Palais des Nations in Geneva 5-16 Dec. 1983
"ST/ESA/142."
"United Nations publication sales no. E.84.XVI.2"--Verso t.p