GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Resolution<br />
• Specifically, OECD’s approach was perceived as an<br />
attack on the sovereign right of independent<br />
jurisdictions to regulate their own tax affairs in the<br />
same way that the EU and the US had done<br />
• Moreover, they exhibited a willingness to share<br />
information after the temperature of the rhetoric was<br />
lowered to reasoned debate and discussion and the<br />
matter was to a large extent put to rest by 2002 and<br />
certainly by 2006.<br />
3rd IATJ Assembly Munich 18‐19 October 2012 64