Exchange of information on request
2 articles available
Jonathan Schwarz (Temple Tax Chambers; King’s College London) for
corporate tax, treaty interpretation
June 1, 2026
In an era where tax administrations seek increasing amounts of information from taxpayers and others, and where the routinely exchange information with each other, a recent decision of the European…
January 21, 2026
The recent decision of the Federal Court of Canada in Canada (National Revenue) v. Shopify Inc. (2025 FC 968) is a rare decision on the Joint Council of Europe/OECD Convention on Mutual…