@Article{ BACCHETTA_ESPINOSA:275-293,

author = { PH. BACCHETTA and MARÍA PAZ ESPINOSA ALEJOS } ,

title = { "EXCHANGE-OF-INFORMATION CLAUSES IN INTERNATIONAL TAX TREATIES" },

journal = { INTERNATIONAL TAX AND PUBLIC FINANCE },

year = { 2000 },

issn = { 0927-5940 },

pages = { 275-293 },

}