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| 27.08.2014 | |
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14 2014 N 805 . . 2013 " 2014 2015 2016 ". , . , "" , "". - , " ". . " , . , , , , , . ", - , "". . " , , , , . , , ", - , "". , , , . , , . " . . , - , - . , "" , , , . ", - , " ". . , "" . , , " ", , , . , , . - . " . ("OECD Model Tax Information Exchange Agreement"/ "TIEA") 2002 . TIEA ("OECD Model Tax Convention on Income and on Capital" / "DTC"), " ", . DTC, , , - . TIEA , , ", - . - , DTC , , , . TIEA, , , "", , ". , , , , . , , . ", ", - . " . - - . . ( , ) , . - . - . , ", - , " ". |
