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- Convention on Mutual Administrative Assistance in Tax Matters of January 25, 1988
- Chapter III - Forms of assistance
- Section I - Exchange of information
- Article 6 - Automatic exchange of information
Article 6 - Automatic exchange of information
Article 6 - Automatic exchange of information
With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.
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