Mutual assistance for the recovery of tax claims : including a summary of the relevant contents of the 2002 update to the OECD model tax convention /
Grau Ruiz, María Amparo.
London : Kluwer Law International,
2003.
Originally presented as the author's thesis (doctoral)--Universidad Complutense de Madrid, 2001.
Includes bibliographical references and index.
Tax collection.
Judicial assistance.