1.

図書
図書
1. Tax information exchange between OECD member countries : a survey of current practices : a report = Échange de renseignements fiscaux entre les pays membres de l'OCDE : vue d'ensemble des pratiques actuelles : rapport
by the Committee on Fiscal Affairs = du Comité des affaires fiscales
出版情報: Paris : Organisation for Economic Co-operation and Development, c1994
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2.

図書
図書
2. Model tax convention on income and on capital. Condensed version (September 1992 - January 2003)
OECD Committee on Fiscal Affairs
出版情報: Paris : Organisation for Economic Co-operation and Development, 1993-
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