Tax Treaties-Reciprocal Exchange of Information-Summons Power Contained in IRC Section 7602 May Be Used to Obtain Information from Domestic Sources for Use by Canadian Authorities in Investigating the Canadian Tax Liability of a Canadian Company

Authors

Tim J. Floyd

Document Type

Recent Development

Recommended Citation

Tim J. Floyd, Tax Treaties-Reciprocal Exchange of Information-Summons Power Contained in IRC Section 7602 May Be Used to Obtain Information from Domestic Sources for Use by Canadian Authorities in Investigating the Canadian Tax Liability of a Canadian Company, 7 Ga. J. Int’l & Compar. L. 202 (1977).
Available at: https://digitalcommons.law.uga.edu/gjicl/vol7/iss1/18