Journal Contents

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ARTICLE CONTENTS

[Pages 95-112]
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Introduction
I.  History and Origins of the OECD Convention
II.  Basic Requirements of the Convention
III.  The Convention’s Evaluation Mechanisms
IV.  The Problems of Multilateral Enforcement
and Recommendations for More
Uniform Compliance

    A.  Adopting a Minimum Five-year Statute of Limitations Standard
    B.  Adopting Minimum Sanctions for the Punishment of
Natural and Legal Persons

Conclusion